Payroll Legislation

What is the Deadline to Report the Disguised Remuneration Loan Charge?

Legislation

What is the Deadline to Report the Disguised Remuneration Loan Charge?

Due Date

30 September 2020

Summary

If any of your current or former employees have outstanding disguised remuneration loans that are subject to the Loan Charge, the deadline to report the details of their loans is 30 September 2020. Report to HMRC using the online form on GOV.UK, as well as within the 2018-2019 tax return.

Anyone who wants to spread their outstanding disguised remuneration loan balances evenly across the 2018-2019, 2019-2020 and 2020-2021 tax years will need to do so by 30 September 2020.

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