Policy paper

Implementation of recommendations from the independent review of the Loan Charge

This Tax Information and Impact Note is about the implementation of the recommendations from the independent review of the Loan Charge.

From:
HM Revenue & Customs
Published
11 March 2020

Documents

Implementation of recommendations from the independent review of the Loan Charge

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This measure introduces legislation that will implement the recommendations from the independent review of the Loan Charge. This will apply retrospectively from 5 April 2019. The changes will also benefit those that have made, or are due to make, certain voluntary payments to HMRC under a final settlement agreement.

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Published 11 March 2020

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