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<p>Disguised remuneration (DR) schemes are contrived arrangements that use loan payments
in place of ordinary remuneration, usually through an offshore trust, with the purpose
of avoiding income tax and National Insurance contributions. The loans are provided
on terms that mean they are not repaid in practice. HM Revenue and Customs’ (HMRC)
position is that they are no different to income, and that they are and have always
been taxable.</p><p> </p><p>The Government has heard claims that some individuals
were compelled to use DR schemes, but HMRC have not seen cases that support this claim.</p>
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