We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to tax a beneficial loan arrangement for a director or employee.
Find out about loans that count as qualifying loans.
Information for colleges, training organisations and employers about advanced learner loans.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
Think carefully before you borrow money for your company.
Loans and mentoring for people looking to start or grow a business in England, Scotland, Wales and Northern Ireland
Guidance on debt relief orders for debt advisers. To search, press ‘control’ and ‘f’ on your keyboard at the same time. A search box will appear.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Tax and reporting rules for employers providing loans to employees
Interest-free loans from the government for some people on benefits: how to apply, check if you're eligible
Advanced Learner Loan and the Bursary Fund help with college or training course costs - funding, how to apply, application forms, repayments
Professional and Career Development Loans are low interest loans to pay for courses and training that help with your career - eligibility, and repayments and interest, helpline
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.