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.

• From: HM Revenue & Customs
• Published: 19 November 2020
• Last updated: 6 August 2021 — See all updates

Documents

Statement of Practice 1 (2020)

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Details

Statements applicable to individuals (Income Tax and interest on tax).

Published 19 November 2020
Last updated 6 August 2021 + show all updates

1. 6 August 2021

   The URL for the loan charge reporting form has been removed as the form is no longer available online.

2. 19 November 2020

   First published.