This measure requires the establishment of a management system for the reimbursement of certain voluntary payments (referred to as “voluntary refunds”) made after March 16, 2016. Once the plan comes into effect, taxpayers will have until September 30, 2021 to request a refund or waiver of the amount paid by voluntary refund. They also refer to loans from 9 December 2010 and before 6 April 2016 where the taxpayer made reasonable disclosure of his use of the system at a time when hmRC was authorised to collect income tax and social security contributions, or at the time of the conclusion of the settlement agreement, HMRC was not allowed to: collect income tax or social security contributions. Additional costs related to processing claims or waivers, calculating and issuing payments, and negotiating amendments to existing settlement agreements are currently under consideration. Voluntary repayment will only be repaid if it was paid for a loan paid before 9 December 2010 (where loan fees no longer apply) or for an eligible loan for an unprotected year before 6 April 2016, if the use of HMRC`s lending systems has been adequately notified. If the taxpayer`s business was a signatory to an agreement and was removed from the commercial register and dissolved, it must be reinstated in the commercial register in order to be able to request a refund or waiver. HMRC has made it useful to say that voluntary reimbursement concerns amounts paid to hmRC if there is no legal right to the execution of the payment. These were previously referred to as unprotected liabilities, as HMRC did not have the option of taxing the payment of these tax debts. . .