Rates and allowances: beneficial loan arrangements - HMRC official rates
Actual and average official rates of interest on beneficial loan arrangements.
The attached document is classified by HM Revenue and Customs as guidance and contains information about the interest rates payable on beneficial loan arrangements.
Published: 5 April 2013
Updated: 9 February 2016
- Actual official rate of 3.0% will apply from 6 April 2016.
- Actual official rate of 3.0% will apply from 6 April 2015, subject to the necessary Treasury regulations coming into force.
- First published.