HomeFWJ TakeawayTax disputesDisguised remuneration and APNsHMRC guidance on disguised remuneration

Our tax dispute team is headed by Andy Lynch - who has 18 years’ experience working for HMRC before joining FWJ. Backed by a team of expert lawyers, we provide defence advice and assistance on a wide range of tax disputes.

HMRC guidance on disguised remuneration was last published (as of writing) on 7 November 2017 with the objective of identifying disguised remuneration tax avoidance schemes. This guidance emphasises the need for disclosure via the DOTAs procedure to avoid the consequences of the loan charge liability, which has been enforceable since April 2019.

  • for obvious reasons, HMRC only act to regulate the legal framework and collect the taxes due under that framework.
  • they cannot advise you on your tax liabilities or what you should do in the event you consider that you have received disguised remuneration or are a party to an illegal tax avoidance scheme.

A tax accountant will be able to advise on the correct tax mechanisms but, if you are already in a tax avoidance scheme (or suspect you are), then the next stage is to begin negotiations with HMRC with a view to disclosing your arrangements and avoiding the punitive charges that would otherwise be employed.

However, it may be that disclosure is not necessary and by disclosing you may be exposing yourself to similar punitive consequences of penalties, surcharges and interest that may be charged on such alleged liabilities. Accordingly, it is vital that you seek advice on your best option immediately.

At Francis Wilks & Jones we have considerable experience of tax disputes and legislation, defending claims by HMRC or liquidators appointed over companies which face such difficulties and we can assist you with any negotiations with HMRC, including accelerated payment notices, any disguised remuneration scheme issues, personal liability notices, VAT security or any other claim by HMRC, including appeals to tax tribunals or insolvency claims.

Our expert team, headed by ex HMRC investigations specialist, Andy Lynch, can help.  Call us today.

FWJ did precisely what it set out to do. I am extremely grateful for its assistance.

A client who had received a Request for Security from HMRC for a sum that would have caused their company severe financial difficulties. We helped them to have the entire bill withdrawn

Case studies

View all case studies

Contact us in confidence