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HMRC has set out how eligible taxpayers can obtain a refund or waiver of voluntary restitution under the disguised remuneration repayment scheme.
The scheme is for taxpayers who used loan schemes between 6 April 1999 and 5 April 2016 and settled the tax due between 16 March 2016 and 11 March 2020. HMRC may refund amounts that were paid in disguised remuneration scheme settlements or waive amounts that may be due if the taxpayer is paying by instalments.
The department will contact taxpayers eligible for a refund or waiver, inviting them to apply.
