Page updated to reflect government's announcement that there will be a further independent review of the loan charge.

The loan charge helpline phone number has been changed from 03000 599110 to 0300 322 9494.

The information about making a late election to spread your outstanding loan balance has been updated.

Page updated with links to 'Independent Loan Charge review: HMRC report on implementation' and HMRC's 'Interest rate review'.

Added information on applying for a late election to the disguised remuneration guidance.

We have updated the guidance with information on what customers affected by the loan charge should do now the 30 September 2020 deadline has passed.

We have updated the guidance and included information about the voluntary restitution refunds.

Published 'Independent loan charge review: HMRC’s review of future policy on interest rates within the tax system'.

The page was updated on 27 February with new information about what employers should do following the outcome of the Review.

Guidance following the outcome of the independent loan charge review has been updated to include information about accelerated payment notices, Inheritance Tax and disclosure. It includes more information about filing Self Assessment tax returns, late payment interest and payments on accounts.

Updated with review document, government response document, and updated guidance.

Updated with 'Letter from the FST to Sir Amyas Morse'.

Updated text under 'contacting the review and providing supporting evidence'

The page has been updated to add the contact details for the review, explain that people can send it evidence, clarify who has published the supporting documents on the page, and shorten the description of the review. Also updated document title for 'Disguised remuneration: Loan charge review'

First published.