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Policy paper: Loan schemes and the loan charge – an overview

Published 23 October 2018

Last updated 9 February 2022
+ show all updates

  1. 9 February 2022

    Updated the section ‘Repaying a disguised remuneration loan to a third party’ to reflect updated guidance on whether the loan agreement is unenforceable.

  2. 28 July 2021

    Added information for people who may have been contacted by a third party to repay a disguised remuneration loan.

  3. 15 January 2019

    Added factsheet infographic.

  4. 23 October 2018

    First published.

Published 23 October 2018

Last updated 9 February 2022
+ show all updates

  1. 9 February 2022

    Updated the section ‘Repaying a disguised remuneration loan to a third party’ to reflect updated guidance on whether the loan agreement is unenforceable.

  2. 28 July 2021

    Added information for people who may have been contacted by a third party to repay a disguised remuneration loan.

  3. 15 January 2019

    Added factsheet infographic.

  4. 23 October 2018

    First published.