HMRC publish guidance allowing professional tax advisers to “check the disguised remuneration settlement terms”.
The HMRC guidance has been updated as follows:
“The reference year used to determine automatic eligibility to pay by instalments has been updated. The information on Section 222 charges has also been updated.”
Related content from Claritax Books
This detailed, technical book on Disguised Remuneration and the Loan Charge, by tax barrister David Pett, is aimed squarely at professional advisers. The work explains the practical application of a body of tax legislation that was first enacted in 2011, and that has been amended or re-enacted in most subsequent years.