1021 - Amount of non-PAYE disguised remuneration employment income

If you received one or more disguised remuneration loans between 6 April 1999 and 5 April 2019 from a third party in respect of your employer who either:

• no longer exists
• is based offshore

Put the total amount that remained outstanding on 5 April 2019 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.