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Forecasts of student numbers, student loan expenditure and student loan repayments in England.
Consultation on the proposed rate per loan for the 2016 to 2017 scheme year
First published during the 2016 to 2019 May Conservative government
Use the GAAR Advisory Panel opinion on the artificial repayment of a loan or advance to a participator to help you recognise abusive tax arrangements.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
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