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Home / Simons-Taxes / Personal and employment tax / Part E4 Employment income / Division E4.10A Disguised remuneration

Division E4.10A Disguised remuneration

Personal and employment tax

Division E4.10A Disguised remuneration

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E4.1051 Introduction to disguised remuneration

E4.1052 Disguised remuneration鈥攁pplication of the charging provisions

E4.1053 Disguised remuneration鈥攃lose companies' gateway

E4.1054 The charge to tax

E4.1055 Disguised remuneration鈥攃harge to tax鈥攔emittance basis

E4.1056 Disguised remuneration鈥攃harge to tax鈥攕upplementary

E4.1057 Disguised remuneration鈥攔elevant steps

E4.1058 Disguised remuneration鈥攔elevant steps鈥攅armarking, payment and making an asset available

E4.1059 Disguised remuneration鈥攔elevant steps鈥攍oans and quasi-loans outstanding on 5 April 2019 (the loan charge)

E4.1060 Prescribed exclusions

E4.1061 Disguised remuneration鈥攅xclusions鈥攑articular rules for loans and quasi-loans outstanding on 5 April 2019

E4.1062 Disguised remuneration鈥攅xclusions鈥攑articular rules for retirement benefits etc

E4.1063 Disguised remuneration鈥攅xclusions鈥攑articular rules for earmarking for employee share schemes

E4.1064 Undertakings given by employers etc in relation to retirement benefits etc

E4.1065 Anti-forestalling provisions on introduction of the charge

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