Guidance

Insolvency practitioner bulletin 4 (2021): disguised remuneration and the loan charge

This bulletin tells you how to settle an employer's outstanding disguised remuneration liabilities under the 2020 settlement terms.

From:
HM Revenue & Customs
Published
31 January 2025

Documents

Disguised remuneration and the loan charge — insolvency practitioner bulletin 4 (2021)

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Details

This bulletin explains:

  • what disguised remuneration schemes are
  • how to settle outstanding disguised remuneration liabilities under the settlement terms 2020
  • disguised remuneration schemes and earlier tax and National Insurance contributions liabilities

Updates to this page

Published 31 January 2025

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