Tailor your return 28 - Disguised remuneration avoidance scheme

Disguised remuneration tax avoidance schemes claim to avoid the need to pay Income Tax and National Insurance contributions. They normally involve a loan or other payment from a third-party which is unlikely to ever be repaid.

Select 'Yes' if you've received one of these loans and:

• have not repaid it in full
• have not paid tax on any loan balance outstanding on 5 April 2019
• have not reached full and final settlement with HMRC

If you have repaid your loan in full, already paid tax on it or have reached full and final settlement with HMRC, select 'No'.

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: guidance following the outcome of the independent loan charge review.