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<p>The Government published a report on the loan charge in March 2019. The report
was required by section 95 of Finance Act 2019, but goes wider than the review set
out in legislation, explaining the rationale for the charge and considering its impacts.
The report also provides information on how HM Revenue and Customs support those affected
by the loan charge, including the introduction of a dedicated helpline. The report
is available online at:</p><p><a href="http://www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge"
target="_blank">www.gov.uk/government/publications/report-on-time-limits-and-the-disguised-remuneration-loan-charge</a></p>
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