Loan charge letters
Published 22 May 2025
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Letter 1: mixed disguised remuneration arrangements - considered by the Review
What you need to know about the disguised remuneration loan charge review
I바카라 사이트™m writing to you because you have previously been paid through disguised remuneration (DR) tax avoidance arrangements.
On 30 October 2024, the government announced a new independent review of the DR loan charge (바카라 사이트˜the Review바카라 사이트™). On 23 January 2025 the government published more details about the Review, including which DR tax avoidance arrangements the Review will consider.
You can find details of the Review online. Go to 바카라 사이트 and search 바카라 사이트˜new loan charge review바카라 사이트™.
What this means for you
Based on the details published by the government and the current information we hold about you, we believe the Review will only consider some of your DR arrangements. We believe some of your DR arrangements will not be considered by the Review.
If you believe that your arrangements will not be considered by the Review or the information we hold about you may be incorrect, then please contact me as soon as possible.
Important information
We won바카라 사이트™t be able to tell you exactly how you may be affected until (both) the:
- Review is complete, and the findings are published
- government issues its response to any Review recommendations
We바카라 사이트™ll then write to you again to give you an update.
The information we can give you now is included in the enclosed 바카라 사이트˜question and answer바카라 사이트™ document.
What happens next
I바카라 사이트™ll be your HMRC contact for any matters involving your DR arrangements and any other avoidance arrangements you may have used.
What happens next will depend on your DR arrangements and whether they will be considered by the Review.
DR arrangements considered by the Review
During the Review, I won바카라 사이트™t contact you about these arrangements unless there are important matters such as statutory or litigation deadlines which need to be met.
If you still want to work with me to finalise your tax position for these arrangements while the Review is ongoing, please contact me.
DR arrangements not considered by the Review
For arrangements that won바카라 사이트™t be considered by the Review, I바카라 사이트™ll continue to work with you to finalise your tax position.
If you would prefer to wait and finalise your tax position for all DR arrangements at the same time, you can ask me to pause this work until the Review is complete. This means I won바카라 사이트™t issue assessments or close any enquiries to finalise the amounts due for these arrangements, unless there are important matters such as statutory or litigation deadlines which need to be met. Please tell me if you want to do this when I next contact you about these arrangements.
Late payment interest
We are required to charge interest on late payments by law. We charge it on a daily basis, from the date amounts were due until the date they바카라 사이트™re paid. This means that late payment interest will continue to build up on tax that you owe during the Review, including if we have paused or agreed with you to pause some of our work on your case.
You may want to make an upfront payment of any additional tax you owe, to stop the amount of interest building up. If we later find there바카라 사이트™s no additional tax for you to pay, we will refund your payment (provided you don바카라 사이트™t have other tax debts). We바카라 사이트™ll also pay repayment interest on the amount we refund to you.
Please let me know if you want to make an upfront payment. I바카라 사이트™ll tell you how you can pay and give you a reference number to use when paying.
If you have already agreed a payment plan to pay the tax on any of your DR arrangements, you should continue to make those payments.
Getting tax advice
If you have a tax adviser, you may want to talk to them about this letter and provide them with a copy of it.
If you don바카라 사이트™t have a tax adviser, free advice is available from organisations such as TaxAid and Citizens Advice.
TaxAid can give tax advice to people on low incomes. For example, they can help check that a tax bill is right and deal directly with us, if needed. Citizens Advice can help people work out ways to pay the tax they owe. You can find their contact details by searching online.
If you need extra support
Please tell me if you have any health or personal circumstances that may make it difficult for you to deal with us. I바카라 사이트™ll help you in whatever way I can.
For more information about this, go to 바카라 사이트 and search 바카라 사이트˜get help from HMRC if you need extra support바카라 사이트™.
Contacting me
My contact details are included within this letter.
If you want to contact me by email, you first need to tell me in writing that you understand and accept the risks. For more information about what you need to do, please read our factsheet DSC1, 바카라 사이트˜Corresponding with HMRC by email바카라 사이트™. To find this factsheet, go to 바카라 사이트 and search 바카라 사이트˜DSC1바카라 사이트™ or contact us and we바카라 사이트™ll send you a copy.
Contacting us about anything else
If you want to contact us about anything else, go to 바카라 사이트 and search 바카라 사이트˜contact HMRC바카라 사이트™ to find the right phone number or address.
Yours sincerely
Letter 2 바카라 사이트“ DR arrangements 바카라 사이트“ considered by the Review
What you need to know about the disguised remuneration loan charge review
I바카라 사이트™m writing to you because you have previously been paid through disguised remuneration (DR) tax avoidance arrangements.
On 30 October 2024, the government announced a new independent review of the DR loan charge (바카라 사이트˜the Review바카라 사이트™). On 23 January 2025 the government published more details about the Review, including which DR tax avoidance arrangements the Review will consider.
You can find details of the Review online. Go to 바카라 사이트 and search 바카라 사이트˜new loan charge review바카라 사이트™.
What this means for you
Based on the details published by the government and the current information we hold about you, we believe that the Review will consider your DR arrangements.
If you believe that your arrangements will not be considered by the Review or the information we hold about you may be incorrect, then please contact me as soon as possible.
Important information
We won바카라 사이트™t be able to tell you exactly how you may be affected until (both) the:
- Review is complete, and the findings are published
- government issues its response to any Review recommendations
We바카라 사이트™ll then write to you again to give you an update.
The information we can give you now is included in the enclosed 바카라 사이트˜question and answer바카라 사이트™ document.
What happens next
I바카라 사이트™ll be your HMRC contact for any matters involving your DR arrangements and any other avoidance arrangements you may have used.
During the Review, I won바카라 사이트™t contact you about your DR arrangements unless there are important matters such as statutory or litigation deadlines which need to be met.
If you still want to work with me during the Review to finalise your tax position for these arrangements, please let me know.
Late payment interest
We are required to charge interest on late payments by law. We charge it on a daily basis, from the date amounts were due until the date they바카라 사이트™re paid. This means that late payment interest will continue to build up on tax that you owe during the Review, including if we have paused or agreed with you to pause some of our work on your case.
You may want to make an upfront payment of any additional tax you owe, to stop the amount of interest building up. If we later find there바카라 사이트™s no additional tax for you to pay, we will refund your payment (provided you don바카라 사이트™t have other tax debts). We바카라 사이트™ll also pay repayment interest on the amount we refund to you.
Please let me know if you want to make an upfront payment. I바카라 사이트™ll tell you how you can pay and give you a reference number to use when paying.
If you have already agreed a payment plan to pay the tax on any of your DR arrangements, you should continue to make those payments.
Getting tax advice
If you have a tax adviser, you may want to talk to them about this letter and provide them with a copy of it.
If you don바카라 사이트™t have a tax adviser, free advice is available from organisations such as TaxAid and Citizens Advice.
TaxAid can give tax advice to people on low incomes. For example, they can help check that a tax bill is right and deal directly with us, if needed. Citizens Advice can help people work out ways to pay the tax they owe. You can find their contact details by searching online.
If you need extra support
Please tell me if you have any health or personal circumstances that may make it difficult for you to deal with us. I바카라 사이트™ll help you in whatever way I can.
For more information about this, go to 바카라 사이트 and search 바카라 사이트˜get help from HMRC if you need extra support바카라 사이트™.
Contacting me
My contact details are included within this letter.
If you want to contact me by email, you first need to tell me in writing that you understand and accept the risks. For more information about what you need to do, please read our factsheet DSC1, 바카라 사이트˜Corresponding with HMRC by email바카라 사이트™. To find this factsheet, go to 바카라 사이트 and search 바카라 사이트˜DSC1바카라 사이트™ or contact us and we바카라 사이트™ll send you a copy.
Contacting us about anything else
If you want to contact us about anything else, go to 바카라 사이트 and search 바카라 사이트˜contact HMRC바카라 사이트™ to find the right phone number or address.
Yours sincerely
Letter 3 바카라 사이트“ Settled DR arrangements 바카라 사이트“ considered by the Review
What you need to know about the disguised remuneration loan charge review
I바카라 사이트™m writing to you because you have previously been paid through disguised remuneration (DR) tax avoidance arrangements.
On 30 October 2024, the government announced a new independent review of the DR loan charge (바카라 사이트˜the Review바카라 사이트™). On 23 January 2025 the government published more details about the Review, including which DR tax avoidance arrangements the Review will consider.
You can find details of the Review online. Go to 바카라 사이트 and search 바카라 사이트˜new loan charge review바카라 사이트™.
What this means for you
Based on the details published by the government and the current information we hold about you, we believe the Review will consider some or all of your DR arrangements.
If you believe that your arrangements will not be considered by the Review or the information we hold about you may be incorrect, then please contact me as soon as possible.
Important information
We won바카라 사이트™t be able to tell you exactly how you may be affected until (both) the:
- Review is complete, and the findings are published
- government issues its response to any Review recommendations
We바카라 사이트™ll then write to you again to give you an update.
The information we can give you now is included in the enclosed 바카라 사이트˜question and answer바카라 사이트™ document.
What happens next바카라 사이트“ arrangements being considered by the Review
I바카라 사이트™ll be your HMRC contact for any matters involving your DR arrangements and any other avoidance arrangements you may have used.
We previously finalised your tax position in relation to the DR loan charge and you still have outstanding tax that you have not paid.
What you can do now depends on whether or not you바카라 사이트™ve reached agreement with us to pay the tax. I explain more about this below.
If you have an agreement to pay
You can pause payment if you바카라 사이트™ve already entered into an agreement with us to pay the tax. For example, if you바카라 사이트™ve agreed a settlement that included paying by instalments or a Time to Pay arrangement.
If you tell us you want to pause payments, we won바카라 사이트™t take any action to recover that debt until the findings of the Review are published and we know how it affects you.
Please read the section on late payment interest carefully and contact me if you want to pause payment.
If you don바카라 사이트™t have an agreement to pay
If you haven바카라 사이트™t reached an agreement yet to pay the tax due, please read the section on late payment interest carefully.
Late payment interest
We are required to charge interest on late payments by law. We charge it on a daily basis, from the date amounts were due until the date they바카라 사이트™re paid. This means that late payment interest will continue to build up on tax that you owe during the Review, including if we have paused or agreed with you to pause some of our work on your case.
You may want to make an upfront payment of any additional tax you owe, to stop the amount of interest building up. If we later find there바카라 사이트™s no additional tax for you to pay, we will refund your payment (provided you don바카라 사이트™t have other tax debts). We바카라 사이트™ll also pay repayment interest on the amount we refund to you.
Please let me know if you want to make an upfront payment. I바카라 사이트™ll tell you how you can pay and give you a reference number to use when paying.
If you have already agreed a payment plan to pay the tax on any of your DR arrangements, you should continue to make those payments.
Getting tax advice
If you have a tax adviser, you may want to talk to them about this letter and provide them with a copy of it.
If you don바카라 사이트™t have a tax adviser, free advice is available from organisations such as TaxAid and Citizens Advice.
TaxAid can give tax advice to people on low incomes. For example, they can help check that a tax bill is right and deal directly with us, if needed. Citizens Advice can help people work out ways to pay the tax they owe. You can find their contact details by searching online.
If you need extra support
Please tell me if you have any health or personal circumstances that may make it difficult for you to deal with us. I바카라 사이트™ll help you in whatever way I can.
For more information about this, go to 바카라 사이트 and search 바카라 사이트˜get help from HMRC if you need extra support바카라 사이트™.
Contacting me
My contact details are included within this letter.
If you want to contact me by email, you first need to tell me in writing that you understand and accept the risks. For more information about what you need to do, please read our factsheet DSC1, 바카라 사이트˜Corresponding with HMRC by email바카라 사이트™. To find this factsheet, go to 바카라 사이트 and search 바카라 사이트˜DSC1바카라 사이트™ or contact us and we바카라 사이트™ll send you a copy.
Contacting us about anything else
If you want to contact us about anything else, go to 바카라 사이트 and search 바카라 사이트˜contact HMRC바카라 사이트™ to find the right phone number or address.
Yours sincerely
Letter 4 바카라 사이트“ DR arrangements 바카라 사이트“ not considered by the Review
What you need to know about the disguised remuneration loan charge review
I바카라 사이트™m writing to you because you have previously been paid through disguised remuneration (DR) tax avoidance arrangements.
On 30 October 2024, the government announced a new independent review of the DR loan charge (바카라 사이트˜the Review바카라 사이트™). On 23 January 2025 the government published more details about the Review, including which DR tax avoidance arrangements the Review will consider.
You can find details of the Review online. Go to 바카라 사이트 and search 바카라 사이트˜new loan charge review바카라 사이트™.
What this means for you
Based on the details published by the government and the current information we hold about you, we believe that your DR arrangements will not be considered by the Review.
I바카라 사이트™ll continue to work with you to finalise your tax position for your DR arrangements. If you believe that your arrangements will be considered by the Review, then please tell me when I next contact you about this.
I바카라 사이트™ve enclosed a copy of our 바카라 사이트˜question and answer바카라 사이트™ document which gives you more information about the Review, including which arrangements the Review will be considering.
I바카라 사이트™ll be your HMRC contact for any matters involving your DR arrangements and any other avoidance arrangements you may have used.
Late payment interest
We are required to charge interest on late payments by law. We charge it on a daily basis, from the date amounts were due until the date they바카라 사이트™re paid. This means that late payment interest will continue to build up on tax that you owe during the Review, including if we have paused or agreed with you to pause some of our work on your case.
You may want to make an upfront payment of any additional tax you owe, to stop the amount of interest building up. If we later find there바카라 사이트™s no additional tax for you to pay, we will refund your payment (provided you don바카라 사이트™t have other tax debts). We바카라 사이트™ll also pay repayment interest on the amount we refund to you.
Please let me know if you want to make an upfront payment. I바카라 사이트™ll tell you how you can pay and give you a reference number to use when paying.
If you have already agreed a payment plan to pay the tax on any of your DR arrangements, you should continue to make those payments.
Getting tax advice
If you have a tax adviser, you may want to talk to them about this letter and provide them with a copy of it.
If you don바카라 사이트™t have a tax adviser, free advice is available from organisations such as TaxAid and Citizens Advice.
TaxAid can give tax advice to people on low incomes. For example, they can help check that a tax bill is right and deal directly with us, if needed. Citizens Advice can help people work out ways to pay the tax they owe. You can find their contact details by searching online.
If you need extra support
Please tell me if you have any health or personal circumstances that may make it difficult for you to deal with us. I바카라 사이트™ll help you in whatever way I can.
For more information about this, go to 바카라 사이트 and search 바카라 사이트˜get help from HMRC if you need extra support바카라 사이트™.
Contacting me
My contact details are included within this letter.
If you want to contact me by email, you first need to tell me in writing that you understand and accept the risks. For more information about what you need to do, please read our factsheet DSC1, 바카라 사이트˜Corresponding with HMRC by email바카라 사이트™. To find this factsheet, go to 바카라 사이트 and search 바카라 사이트˜DSC1바카라 사이트™ or contact us and we바카라 사이트™ll send you a copy.
Contacting us about anything else
If you want to contact us about anything else, go to 바카라 사이트 and search 바카라 사이트˜contact HMRC바카라 사이트™ to find the right phone number or address.
Yours sincerely