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How to tax a beneficial loan arrangement for a director or employee.
How to register an overseas entity and its beneficial owners or managing officers, so it can buy, sell or transfer property or land in the UK.
Tax and reporting rules for employers providing loans to employees
As an employer providing loans to your employees or their relatives, you…
You might not have to report anything to HMRC or pay tax and National…
If the loans you provide aren’t exempt, you have to report the costs to…
You can work out the value of loans using HMRC’s PAYE Online or commercial…
The following guides contain more detailed information: beneficial loans:…
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
If you jointly own property with your spouse or civil partner and want to change the split of income from it for tax purposes use Income Tax form 17.
Find out more information on calculations for the taxation of beneficial loan arrangements.
This collection brings together arrangements the UK has made with Overseas Territories and Crown Dependencies for the sharing of beneficial ownership information.
Find out more information on the average official rate of interest for beneficial loan arrangements.
How an obliged entity can make a report if there’s a material discrepancy between the information it holds about a person with significant control (PSC) or registrable beneficial owner of an overseas entity, and the information on the Companies House...
This collection brings together documents related to the government's work to combat domestic and international corruption.
Find out the actual and average official rates of interest on beneficial loan arrangements.
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