We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This report explores why take-up of the SMI loan has been lower than the Department for Work and Pensions' initial estimations.
Employment Tribunal decision.
Consultation on the proposed rate per loan for the 2019 to 2020 Public Lending Right scheme year
First published during the 2019 to 2022 Johnson Conservative government
Details of appeals which have been chosen by the tax tribunal as lead cases, where there are a number of similar appeals.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).