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Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Ashley Greenbank on 12th June 2024
HMRC is aware of schemes that claim to avoid the loan charge on disguised remuneration. These schemes don’t work.
The Department for Education (DfE) and the Welsh Government has confirmed a change to the maximum Plan 2, Plan 5 and Postgraduate (PG) loan interest rates for April 2024.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Sign in to your student loan repayment account - check your balance, make regular or one-off repayments, or let SLC know if your details have changed
Loans to help small and medium-sized businesses develop and grow.
Data for graphs featured in publication: Student loans in Scotland 2022 to 2023. Refer to main publication for full data tables (link at bottom of page).
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