The 2019 loan charge comes into effect on Friday 5 April

03 April 2019


Help is available to people who used disguised remuneration avoidance schemes if they want to settle their tax affairs before the loan charge comes into effect. HMRC’s message to anyone affected by the loan charge is to talk to them before the 5 April.


People who need to settle should contact HMRC now and send all the information required as quickly as possible and by 5 April 2019 at the latest.


People can still benefit from the published settlement terms if they contact HMRC with a genuine intent to settle before 5 April 2019 and provide the relevant information, even if a settlement cannot be reached until after that date.


How scheme users can settle

If a scheme user is already speaking to someone in HMRC about their use of a disguised remuneration scheme, they should inform them they want to settle their disguised remuneration tax affairs.


If they’re not already speaking to someone at HMRC, they can contact us by emailing:



There is full guidance for people who want to settle their tax affairs on GOV.UK, including information about what information they need to send by 5 April 2019, and how they can pay what they owe.


Difficulty paying what they owe

People don’t need to pay the full settlement amount in one go or on 5 April.


If anyone has difficulty paying what they owe, we can help by spreading payments across a number of years. There is no maximum time period for payment arrangements. HMRC will not force anyone to sell their main home to pay their disguised remuneration debts.


Even if scheme users feel they cannot pay what they owe, they should still call HMRC as soon as possible.