Self Employed full 59 - Disguised remuneration additions to profits

If you had, at 5 April 2019, an outstanding untaxed balance on one or more disguised remuneration loans, include the total amount of loan chargeable as trading profits in the 2020 to 2021 tax year in this box.

Any loan repayments made on or after 5 December 2016 that were not repaid in money, do not reduce the outstanding loan balance.

For more information on the disguised remuneration loan charge and the amounts to include in your 2020 to 2021 tax return, go to Disguised remuneration tax avoidance schemes.