Guidance

Rates and allowances: beneficial loan arrangements

Find out the actual and average official rates of interest on beneficial loan arrangements.

Documents

Details

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
Last updated 6 April 2018 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  2. The guidance has been updated to show the actual official rate of 2.50% will apply from 6 April 2017.
  3. Actual official rate of 3.0% will apply from 6 April 2016.
  4. Actual official rate of 3.0% will apply from 6 April 2015, subject to the necessary Treasury regulations coming into force.
  5. First published.