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<p>Disguised remuneration (DR) schemes are tax avoidance schemes which attempt to
avoid an income tax charge and National Insurance contributions on earnings.</p><p>
</p><p>This government has legislated a package of measures to ensure those who have
used DR schemes pay their fair share of tax.</p><p> </p><p>HM Revenue and Customs
(HMRC) has highlighted the consequences of participating in DR tax avoidance schemes
through its ‘Spotlight’ publications and encouraged employers and individuals to settle
their tax affairs. Many employers have already settled their liabilities and on 7
November 2017 HMRC published settlement terms on GOV.UK giving those in DR schemes
a further opportunity to settle ahead of the DR loan charge which arises on 5 April
2019.</p><p> </p>
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