The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans. The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.