Business tax – 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.



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.