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HMRC internal manual

Employment Income Manual

Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: loan charge information: para 35D(1): loan charge information

The “loan charge information” consists of:

a. the employee’s name and, if their personal representatives are providing the information, their names

b. the address and telephone number, and e-mail address (if any), of each person providing the information

c. the employee’s national insurance number (if any)

d. the unique taxpayer reference number (if any) allocated to the employee by HMRC

e. if the loan or quasi-loan that is or would be the subject of the relevant step mentioned in EIM47185 or EIM47187 or EIM47188, or the loan mentioned in EIM47186, is made to someone other than the employee, the name of the person to whom it is made

f. the employer’s name

g. the name of the relevant arrangement

h. the reference number (if any) allocated to the relevant arrangement by HMRC under section 311 of the Finance Act 2004 (disclosure of tax avoidance schemes: arrangements to be given reference number)

i. any other reference number allocated by HMRC in connection with the relevant arrangement or the relevant step

j. if a person has agreed terms with an officer of Revenue and Customs for the partial discharge of the liability for income tax arising because of the application of Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 by reason of the relevant step that P (see EIM47185), Q (see EIM47186) or S (see EIM47187) is treated as taking, the date of that agreement and the amount of the liability to which it relates

k. if a loan is or would be the subject of the relevant step mentioned in EIM47185 or EIM47187 or EIM47188, or in a case within EIM47186, the loan payment information (see EIM47194), and

l. if a quasi-loan is or would be the subject of the relevant step mentioned in EIM47185 or EIM47187 or EIM47188, the quasi-loan payment information (see EIM47195).