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<p>The charge on disguised remuneration (DR) loans was introduced to tackle the use
of DR tax avoidance schemes. These schemes are contrived arrangements that pay loans
in place of ordinary remuneration to avoid Income Tax and National Insurance contributions.
The loans are provided on terms that mean they are unlikely to be repaid, so they
are no different to normal income and are, and always have been, taxable.</p><p> </p><p>The
Government recognises that some people will face significant bills. HMRC wants to
help people put things right and has an outstanding track record of helping people,
but it can only help those who come forward.</p><p> </p><p>HMRC takes its duty of
care very seriously for vulnerable people and people who are worried or anxious about
their tax affairs. HMRC have guidance and training in place for their staff on how
to provide support. HMRC has an existing dedicated line, which has been widely publicised,
for those interested in getting out of avoidance schemes.</p><p> </p><p>The Government
would urge anybody who is concerned about their ability to pay to contact HMRC as
soon as possible. HMRC will consider all personal circumstances to agree a manageable
and sustainable payment plan wherever possible.</p>
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