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HMRC is to introduce special arrangements for taxpayers affected by the loan charge rules relating to disguised remuneration tax avoidance schemes, paving the way for some of them to make claims under the government’s coronavirus support scheme for the self-employed.
The move was disclosed in a letter from Penny Ciniewicz, HMRC director general, customer compliance, to the All-Party Parliamentary Loan Charge Group (APPLCG), in response to its inquiries about enforcement actions undertaken by the department relating to loan charge customers as of April 2020.
Read more at the Accountancy Age.