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This section is for taxpayers that had disguised remuneration loans anytime from 06/04/1999 from a business that has ceased or is based offshore and has an amount outstanding at 05/04/2019.
If a full and final settlement has been reached with HMRC you are not required to complete this section.
Description – enter the name of the business that provided the loan.
Type – select the business type from the dropdown
Amount – enter the amount of loan outstanding at 05/04/2019
Tax year – if the loan relates to a Partnership or Self-employment and the business ceased before 06/04/2018, select the tax year in which the business ceased trading.