HMRC has published revised Frequently Asked Questions (FAQs) on the disguised remuneration anti-avoidance legislation in draft Part 7A of the Income Tax (Earnings and Pensions) Act 2003. The updated FAQs contain questions and answers on the new exclusions from Part 7A for deferred remuneration and employee share and share option plans.

For more information on Part 7A, see Practice note, Disguised remuneration: Part 7A of the Income Tax (Earnings and Pensions) Act 2003.