Guidance

Tackling disguised remuneration: draft guidance for changes to Part 7A

Draft guidance for all the tackling disguised remuneration changes affecting employers and employees in the 2017 to 2018 tax year.

From:
HM Revenue & Customs
Published
20 March 2017

Documents

Tackling disguised remuneration: draft guidance for changes to Part 7A

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Details

This document contains draft updates to the Employment Income Manual for the changes to Part 7A of ITEPA 2003 as a result of Finance Act 2016, and for the expected changes from Finance Bill 2017.

It doesn’t contain draft guidance on the:

  • new charge on outstanding loans
  • changes to tackle self-employed schemes
  • employer deductions

guidance for those changes will be set out later in 2017.

If you have any comments, or queries, on this draft guidance please contact incometax.structure@hmrc.gov.uk.

The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2017.

Updates to this page

Published 20 March 2017

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