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<p>After the Independent Review of the Loan Charge reported, HMRC wrote to taxpayers
who had chosen to pause the settlement of their disguised remuneration scheme use
asking if they wanted to reengage in the settlement process with HMRC.</p><p> </p><p>Those
who have actively engaged with HMRC and kept to the timelines HMRC set will have received
their final settlement offer in time to meet the 30 September deadline for settling
and submitting their 2018-19 tax return.</p><p> </p><p>If taxpayers have exceptional
reasons beyond their control that have prevented them from meeting the timeframes
provided, they should make HMRC aware of this. HMRC are working closely with these
taxpayers to provide any additional support they may need.</p><p> </p>
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