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HMRC internal manual

Employment Income Manual

Loans etc outstanding on 5 April 2019: loan charge: contents

  1. EIM47005
    Introduction to schedule 11 F(No 2)A 2017
  2. EIM47010
    Para 1(1), (4) and (5): loan charge relevant step: conditions
  3. EIM47015
    Para 1(2) and (6): loan charge relevant step: timing of relevant step
  4. EIM47020
    Para 1(3): loan charge relevant step: interaction with Pt 7A gateway provisions
  5. EIM47025
    Para 1(7): loan charge relevant step: deciding if an amount is outstanding
  6. EIM47030
    Para 2(1): loan charge relevant step: meaning of loan
  7. EIM47035
    Para 2(2): loan charge relevant step: meaning of quasi-loan
  8. EIM47040
    Para 2(4) and (5): loan charge relevant step: replacement loans or quasi-loans
  9. EIM47045
    Para 3(1), (2) and (3): loan charge relevant step: meaning of outstanding loan
  10. EIM47050
    Para 4: loan charge relevant step: disregarded loan repayments from 17 March 2016 onwards
  11. EIM47055
    Para 5: loan charge relevant step: rights to repayment of loan assigned to employee or employer
  12. EIM47060
    Para 6 to 8: loan charge relevant step: meaning of outstanding for loans in non-sterling currencies
  13. EIM47065
    Paras 9 to 10: loan charge relevant step: loans made in a depreciating currency
  14. EIM47070
    Para 11: loan charge relevant step: meaning of outstanding quasi-loan
  15. EIM47075
    Para 12: loan charge relevant step: disregarded payments for outstanding quasi-loans
  16. EIM47080
    Para 13: loan charge relevant step: rights to repayment or asset transfer in respect of quasi-loan assigned to employee or employer
  17. EIM47085
    Para 14 to 16: loan charge relevant step: meaning of outstanding for quasi-loans in non-sterling currencies
  18. EIM47090
    Paras 17 to 18: loan charge relevant step: quasi-loans made in a depreciating currency
  19. EIM47095
    Loan charge relevant step: interaction with taxation of original loan or quasi-loan
  20. EIM47100
    Loan charge relevant step: interaction with section 222 charge for original loan or quasi-loan
  21. EIM47105
    Paras 2(6), 19 to 22: loan charge relevant step: qualifying loans introduction
  22. EIM47110
    Para 19: loan charge relevant step: qualifying and approved fixed term loan
  23. EIM47115
    Para 21: loan charge relevant step: qualifying payment condition
  24. EIM47120
    Para 22: loan charge relevant step: commercial terms condition
  25. EIM47125
    Para 20: loan charge relevant step: approved fixed term loan: application to HMRC
  26. EIM47130
    Para 23: loan charge relevant step: accelerated payments
  27. EIM47135
    Para 24: loan charge relevant step: accelerated payment application
  28. EIM47140
    Paras 25 and 26: loan charge relevant step: exclusion: commercial transactions
  29. EIM47145
    Paras 27 and 28: loan charge relevant step: exclusion: transfer of employment related loans
  30. EIM47150
    Paras 29 and 30: loan charge relevant step: exclusion: transaction under employee benefit packages
  31. EIM47155
    Paras 31 and 32: loan charge relevant step: exclusion: cases involving employment related securities
  32. EIM47160
    Paras 33 and 34: loan charge relevant step: exclusion: employee car ownership schemes
  33. EIM47165
    Para 35: loan charge relevant step: exclusion: acquisition of unlisted employer shares
  34. EIM47181
    Finance Act 2018: schedule 1: 2019 loan charge: offshore employer
  35. EIM47182
    Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: contents
  36. EIM47170
    Para 36: loan charge relevant step: duty to provide loan balance information to employer
  37. EIM47171
    Double taxation - interaction with section 455 CTA 2010 or section 415 ITTOIA 2005 – 2019 loan charge
  38. EIM47175
    Para 37: loan charge relevant step: interaction with employment related loans
  39. EIM47180
    Paras 39 to 40: loan charge relevant step: interaction with remittance basis
  40. EIM47200
    Pt 7A ITEPA 2003: Close Company Gateway (CCG): contents