||<p>Disguised Remuneration (DR) loan schemes are contrived arrangements that pay loans
in place of ordinary remuneration to avoid income tax and National Insurance contributions.
The Government estimates that up to 50,000 individuals will be affected by the 2019
loan charge. The loan charge applies to all users of DR tax avoidance schemes. It
does not single out a specific group or industry, such as contractors or doctors.
HMRC data indicates that fewer than 3% of those affected work in medical services
(doctors and nurses) or teaching. If scheme users repay the loan or agree a settlement
for the tax that they owe with HMRC, they will not face the charge.</p><p> </p><p>The
latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update"
information can be found in the Government’s issue briefing at: <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans"