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HMRC internal manual

Savings and Investment Manual

Relief for interest paid: certificates from lenders

Information requirements

ITA07/S412 entitles a borrower who is claiming relief for loan interest relief to request a statement from the lender showing:

  • the date the debt was incurred,
  • the amount of the debt when incurred,
  • the interest paid in the year of assessment for which the claim is made, and
  • the name and address of the borrower.

Under Self Assessment, the borrower will only normally be required to provide this information to substantiate a claim for interest relief if HMRC raise enquiries into the return or the claim. The claimant is able to obtain a certificate from the lender if he or she needs or wants to do so. Lenders do not need to issue certificates routinely.