New independent review of the loan charge (2025)
Updated 27 January 2025
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This publication is available at https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/further-independent-review-of-the-loan-charge
The government announced a new independent review of the loan charge at Autumn Budget 2024.
The terms of reference for the review have been published by the government.
The review commenced on 23 January 2025 and will be led by the reviewer and his team, independent of government and HMRC.
HMRC has published an update on operational activity during the review, now the terms of reference have been published.