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Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Statistics on advanced learner loans issued to further education providers in England for their students. This publication shows payments made from August 2019 to July 2020 and compares these with the same period in the previous two academic years.
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.
Advanced Learner Loans Paid in England, Academic Year 2018/19, August to July Inclusive
Advanced Learner Loans Paid in England, Academic Year 2020/21, August 2020 to April 2021 Inclusive.
Consultation letter proposing Public Lending Right rate per loan for 2015.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
This document contains the following information: National Loans Fund account 2011 to 2012.
Advanced Learner Loans Paid in England, Academic Year 2020/21, August 2020 to January 2021 Inclusive.
Consultation on the proposed rate per loan for the 2018 to 2019 Public Lending Right scheme year
First published during the 2019 to 2022 Johnson Conservative government
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