The government has announced an independent review of the loan charge.

HMRC has published guidance which sets out how the review of the loan charge impacts those affected. You can find more information on GOV.UK.

You may want to make your clients aware that those not settling their disguised remuneration scheme use will still need to complete an additional information return by 3‌0 Se‌pt‌em‌be‌r 2‌01‌9.

The review will report to the government by mid No‌ve‌mb‌er 2‌01‌9. HMRC will update the guidance once the government has responded to the review.