Policy paper

Loan schemes and the loan charge — an overview

Facts, figures and information on tax avoidance loan schemes and the loan charge.

From:
HM Revenue & Customs
Published
23 October 2018
Last updated
26 November 2025 — See all updates

Documents

Tax avoidance loan schemes and the loan charge

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Tax avoidance loan schemes and the loan charge - factsheet (infographic)

PDF, 647 KB, 2 pages

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Repaying a disguised remuneration loan to a third party

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Details

The government has published its response to the independent loan charge review in Budget 2025.

HMRC is reviewing what this means for customers and you can find the latest update here.

Loan schemes - otherwise known as ‘disguised remuneration’ schemes - are used to avoid paying Income Tax.

This page sets out:

  • how loan schemes are used to avoid paying tax
  • what the loan charge is, and who it affects
  • the support we’re giving to people to get their tax affairs in order

Updates to this page

Published 23 October 2018
Last updated 26 November 2025 + show all updates

  1. Page updated after publication of government response to the independent loan charge review in Budget 2025.

  2. Updated the section ‘Repaying a disguised remuneration loan to a third party’ to reflect updated guidance on whether the loan agreement is unenforceable.

  3. Added information for people who may have been contacted by a third party to repay a disguised remuneration loan.

  4. Added factsheet infographic.

  5. First published.

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