1015 - Amount of Disguised Remuneration taxable as income in the 2019 to 2020 tax year

If your trade, or your interest in a trading partnership, ceased before 6 April 2019 and you received one or more disguised remuneration loans before 6 April 2017, put the amount of loan chargeable to Income Tax in the 2019 to 2020 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.

Do not include amounts where you have 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 2019 to 2020 tax return, go to Disguised remuneration: guidance following the outcome of the independent loan charge review.