Guidance

Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (Self Assessment helpsheet HS340)

Find out about tax reliefs on qualifying loans and alternative finance arrangements.

Published 4 July 2014
Last updated 6 April 2021 + show all updates
  1. Guidance has been updated to include HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements 2021.

  2. Helpsheet added for the tax year 2019 to 2020.

  3. The rate of tax relief outlined in section 'Residential property finance costs restriction' has been updated.

  4. The helpsheet has been added for tax year 2018 to 2019.

  5. The helpsheet has been added for tax year 2017 to 2018.

  6. The helpsheet has been added for tax year 2016 to 2017.

  7. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  9. First published.