Part 7A & Disguised Remuneration - What Accountants & Advisers Need to Know

Introduction

Part 7A of ITEPA 2003 introduced a far-reaching regime aimed at countering disguised remuneration, particularly where rewards are delivered through third-party structures such as trusts and loans. Although the rules have been in force for many years, they remain an area of significant risk and complexity in practice.

This webinar is designed for accountants, tax advisers and private client advisers who encounter employment-related reward structures in their work - whether advising owner-managed businesses, senior executives, contractors or trustees.

It will provide a clear and practical explanation of how Part 7A operates, why its scope is so wide, and how advisers can identify and manage exposure before it crystallises into unexpected PAYE, NICs and reporting liabilities.

With reference to common real-world arrangements and recent case law, this webinar will focus on the issues advisers most often face when reviewing existing structures, advising on new remuneration planning or dealing with HMRC enquiries.

What You Will Learn

This webinar will cover the following:

• Why Part 7A was introduced
• The policy background and HMRC’s objective of countering third-party reward structures designed to avoid PAYE and NICs
• The basic structure of Part 7A
• How the legislation fits together, including:
• Relevant arrangements
• Relevant steps
• The required link to employment
• Common ‘relevant steps’ in practice including:
• Loans and loan advances
• Earmarking of funds
• Transfers of assets
• Write-offs and releases
• The breadth of the ‘in connection with employment’ test
• How widely this test is interpreted, with reference to recent case law confirming its expansive scope
• Practical risk points for advisers
• Timing of income tax charges
• Interaction with PAYE and NICs
• The use of trusts and other third-party vehicles

This pre-recorded webinar will be available to view from Tuesday 14th July 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.