Consultation on disguised remuneration

Close date: 30 September 2011

The Government consults on legislation to ensure that income tax charges for "disguised remuneration" do not apply when: contributions are being made to a relevant non-UK scheme that receives UK tax relief; funds are transferred from a registered pension scheme to a qualifying recognised overseas pension scheme; or a payment is made by a pension scheme that has been subject to unauthorised payment charges.
Consultation document: Disguised remuneration - draft Regulations (on the HMRC website)