Campaign objective
Fair resolution
End the continuing pursuit of individuals and families caught by retrospective Loan Charge legislation and disputed settlement demands.
Public interest
Accountability
Expose what HMRC and HMT knew, how decisions were made, and whether Parliament was given the full picture.
Community
Support
Help affected people find reliable information, peer support and routes to professional advice where needed.
What is the Loan Charge?
The Loan Charge was introduced through Finance (No. 2) Act 2017. It taxes outstanding loans from disguised remuneration arrangements in a single year, despite many arrangements dating back years before the legislation existed.
LCAG’s position: people were often sold or directed into these arrangements by advisers, agencies or employers, while HMRC failed to act early against promoters and continues to focus on individuals.
Important: this site is not a substitute for advice. Affected taxpayers should take professional advice before making settlement decisions.
Latest developments at a glance
26 Nov 2025
McCann Review published
The Government published Ray McCann’s review and accepted most recommendations, including a new settlement opportunity.
Read more9 Feb 2026
HMRC technical note
HMRC set out how the new settlement would be calculated, including interest relief, deductions and a cap.
Read moreSpring 2026
Political pressure continues
The APPG and LCAG continue to challenge exclusions, unfairness to settled cases, and the cost and practicality of resolving thousands of cases.
Read more