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First published during the 2019 to 2022 Johnson Conservative government
HMRC is aware of scheme users being told we will demand a deed of release before agreeing a settlement of your disguised remuneration liabilities.
The independent review of the disguised remuneration loan charge has now concluded and the government has published its response.
Check the availability and any issues affecting the send your loan charge details service.
This tax information and impact note applies to close companies which make loans to their participators or make other arrangements through which participators extract value.
How to register a new charge at Companies House, or tell us about any you've paid off.
Don’t include personal or financial information like your National Insurance number or credit card details.
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