HM Revenue & Customs

1070 - 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.

If you have:

Please select 'yes'.

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