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HMRC internal manual

Employment Income Manual

Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: para 35A(5): duty to provide loan charge information: loan charge relevant step: other cases

Where none of the first three conditions are satisfied, an employee must still provide the loan charge information if he or she had on 16 March 2016 an outstanding loan or quasi-loan to which the loan charge would have applied, if the loan charge had been triggered on that date. For this purpose, whether the loan charge would have applied is determined by reference to the law in force on 5 April 2019 (and not by reference to the law that was in force on 16 March 2016).

Provided the above conditions are met and the employee is alive immediately before the end of 5 April 2019, the employee must provide the loan charge information.