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<p>Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in
place of ordinary remuneration with the sole purpose of avoiding income tax and National
Insurance contributions.</p><p><strong> </strong></p><p>HMRC is working hard to help
individuals get out of tax avoidance for good and is encouraging anyone who is concerned
about their ability to pay to contact them as soon as possible to discuss their options.
In November 2017, HMRC set up a dedicated helpline for those wanting to settle their
avoidance scheme use, and discuss payment options. HMRC will work with all individuals
to reach a manageable and sustainable payment plan wherever possible.</p><p> </p><p>HMRC
has also introduced a simplified process for those who choose to settle their use
of DR avoidance schemes before the loan charge arises. Those earning less than £50,000
a year and who are no longer engaging in tax avoidance can agree a payment plan of
up to five years without the need for detailed supporting information.</p><p> </p><p>There
is no maximum period within which an overall settlement can be agreed, and HMRC will
deal with individual cases appropriately and sympathetically.</p>
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