Policy paper: HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge

Updated with latest information to help customers settle their disguised remuneration liabilities, and with our operational plans for April 2022 to March 2023.

Updated after the publication of settlement terms for the loan charge.

Updated to provide further information on what customers affected by the loan charge should do now the 30 September 2020 deadline has passed.

Updated to provide further information on payment support options and add more explanation about return filing arrangements.

Updated to include changes announced in July 2020, and the loan charge review.

Content updated after the loan charge took effect on 5 April 2019.

This issue briefing has been substantially updated.

First published.