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Policy paper: HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge

This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.

Guidance: Check if you must register for VAT if you receive private school fees
Guidance: Report and account for your disguised remuneration loan charge

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  • Form: Inheritance Tax: gifts and other transfers of value (IHT403)

    Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.

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Registered Office: Tanglewood, Derritt Lane, Bransgore, Christchurch, Dorset BH23 8AR

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