Closed consultation

Deduction of income tax from interest: peer-to-peer lending

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Original consultation

This consultation ran from to


HMRC invites comments on proposed changes to the deduction of income tax at source rules for peer-to-peer interest payments.


Consultation description

HMRC is considering the future of deduction of tax at source from interest. Comments are sought on the proposed changes to the obligations of peer-to-peer platforms and borrowers of peer-to-peer loans to deduct income tax at source from interest paid.

This consultation seeks views on a series of proposed changes.