Form

PAYE: interest free and low interest loans (P11D WS4)

Use form P11D WS4 if you're an employer and need to work out the cash equivalent of providing loans to an employee.

Documents

P11D working sheet 4: interest free and low interest loans 2017 to 2018 (P11D WS4)

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Details

If you’re an employer, you can use the P11D WS4 worksheet to calculate the cash equivalent of loans you provide to employees or directors.

You don’t have to use this form, but you may find it a useful.

Expenses and benefits: loans provided to employees
Guidance for employers who provide loans to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

480: Expenses and benefits - a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.

Published 4 April 2014
Last updated 6 April 2018 + show all updates
  1. Form P11D Working Sheet 4 for tax year 2017 to 2018 has been added to this page.
  2. Form P11D WS4 for employers to work out the cash equivalent of providing loans to an employee for 2016 to 2017 has been published.
  3. Form P11D WS4 for employers to work out the cash equivalent of providing loans to an employee for 2015 to 2016 has been published.
  4. Form P11D WS4 for employers to work out the cash equivalent of providing loans to an employee for 2014 to 2015 has been published.
  5. First published.