Policy paper
Statement of Practice 1 (2020)
Find information on making a late election (if subject to the loan charge) to spread outstanding disguised remuneration loan balance evenly across 3 tax years.
Documents
Details
Statements applicable to individuals (Income Tax and interest on tax).
Updates to this page
Published 19 November 2020
Last updated 6 August 2021
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The URL for the loan charge reporting form has been removed as the form is no longer available online.
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First published.