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<p>HM Revenue and Customs (HMRC) have put in place a series of measures to support
those affected by the charge on Disguised Remuneration (DR) loans, which came into
force on 5 April 2019.</p><p>Since 2017, HMRC have had a dedicated helpline for those
who have used DR schemes. People can use this helpline to discuss their scheme use
and different options to reach a settlement with HMRC. Call handlers are trained to
support all callers, including those needing additional support. The helpline’s current
average speed of answer is less than 60 seconds.</p><p>HMRC also recently announced
an extension of their successful Needs Enhanced Support (NES) service to those undergoing
compliance checks. This is being rolled out to DR scheme users first.</p><p>HMRC have
already confirmed that scheme users who came forward to settle under the November
2017 published settlement terms and provided the necessary information by the deadline
of 5 April 2019 will not be disadvantaged if settlement cannot be reached until after
that date. Simplified payment arrangements were available as part of those terms.</p><p>Individuals
who have not settled their DR scheme use with HMRC will need to report the outstanding
loan amount on their 2018-19 tax return and pay the tax due, or agree an instalment
arrangement, by 31 January 2020.</p><p>Anybody concerned about paying what they owe
is advised to get in touch with HMRC as soon as possible. HMRC have a number of ways
to help those who are genuinely unable to make a full payment of tax on time. There
is no set minimum or maximum period within which a tax debt can be repaid.</p><p>In
relation to interest, interest on late payments is designed to encourage people to
pay their tax liabilities on time. It also serves to recompense the Exchequer for
the delay in tax revenue paid later than the due date.</p><p>For the majority of DR
scheme users, there is currently no interest accruing on the loan charge, as the liability
has yet to arise.</p>
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