Tackling disguised remuneration - draft guidance

30 March 2017

Draft guidance has been published for all the tackling disguised remuneration changes affecting employers and employees in the 2017-18 tax year.

This document contains draft updates to the Employment Income Manual for the changes to Part 7A of ITEPA 2003 as a result of Finance Act 2016, and for the expected changes from Finance Bill 2017. It does not contain draft guidance on the:

  • new charge on outstanding loans;

  • changes to tackle self-employed schemes; and

  • employer deductions.

Guidance for these changes will be set out later in 2017.


If you have any comments, or queries, on this draft guidance please contact [email protected].

The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2017


Technical update

A technical update has also been published which sets out the changes made since the technical note and summary of responses documents were published on 5 December 2016.

For an explanation of all the legislation being introduced to tackle disguised remuneration avoidance schemes this technical update should be read alongside the technical note.