Rates and allowances: beneficial loan arrangements - HMRC official rates
Find out the 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: 6 April 2017
- The guidance has been updated to show the actual official rate of 2.50% will apply from 6 April 2017.
- 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.