HM Revenue & Customs

Disguised remuneration 03 - Has the employer (or one of the employers) either ceased, or, are they based offshore?

If the employer is based outside of the UK or no longer exists, select 'Yes'. You may have received disguised remuneration loans from a third party in respect of your employment with more than one employer.

If at least one employer is based outside of the UK or no longer exists, select 'Yes'.