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Disguised Remuneration Rules

The HMRC released a new policy over disguised remuneration effective 6 April 2011. This covers new anti avoidance rules over employment income paid through third parties. Individuals receiving income from overseas companies will be affected by the new policy and will need to consider whether the income falls within the HMRC definition of disguised remuneration. If so, the individuals will need to declare the income on their future tax returns.

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