Policy paper

Bad debt relief for Peer to Peer investments

This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Bad debt relief for Peer to Peer investments

HTML

Peer to Peer tax relief for irrecoverable loans - Technical Note

PDF, 237 KB, 14 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft clause 5

PDF, 79.8 KB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 5

PDF, 75.6 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation will introduce a new relief to allow individuals investing in certain P2P loans to set the losses they incur, from loans which default, against income that they receive from other P2P loans.

Published 9 December 2015