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).

Updates to this page

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

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

  2. First published.

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