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HM Revenue & Customs

Disguised remuneration 04 - Amount of non-PAYE disguised remuneration employment income

If you received one or more disguised remuneration loans before 6 April 2019 from a third party in respect of your employer who is either:

put the total amount that remained of loan chargeable to Income Tax in the 2020 to 2021 tax year in this box. Any loan repayments made on or after 17 March 2016 that were not repaid in money do not reduce the outstanding loan balance.

Do not include an amount if you, or your employer, has reached full and final settlement with HMRC on a disguised remuneration loan.

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.