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
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to tax a beneficial loan arrangement for a director or employee.
It is your responsibility to make sure you can access enough money to pay for all your costs and to avoid getting into financial difficulties abroad.
Tax and reporting rules for employers providing loans to employees
As an employer providing loans to your employees or their relatives, you…
You might not have to report anything to HMRC or pay tax and National…
If the loans you provide aren’t exempt, you have to report the costs to…
You can work out the value of loans using HMRC’s PAYE Online or commercial…
The following guides contain more detailed information: beneficial loans:…
Advanced Learner Loan and the Bursary Fund help with college or training course costs - funding, how to apply, application forms, repayments
Apply for a refugee integration loan if you're over 18 and you're either a refugee, you've been given humanitarian protection or you're the dependant of a refugee or someone who's been given humanitarian protection - what you'll get, how you're...
Interest-free loans from the government for some people on benefits: how to apply, check if you're eligible
Get a postgraduate master's loan to help fund a full-time or part-time master's degree: find out if you're eligible and how much you can get.
Find out about loans that count as qualifying loans.
Check if you need a visa or permit to work in Germany and how to get one if you do.
Find out how to recognise disguised remuneration tax avoidance schemes and settle your tax affairs with HMRC.
HMT management information about the Coronavirus Business Interruption Loan Scheme (CBILS), Coronavirus Large Business Interruption Loan Scheme (CLBILS), Bounce Back Loan Scheme (BBLS) and Future Fund Scheme.
Information for students on funding and how to apply for Higher Education Short Course Loans (HESC) for those living in England and taking part in the trial of HESC.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out more information on calculations for the taxation of beneficial loan arrangements.
If you're a close company or a tax agent, find out how to claim relief for loans that have been repaid, released, or written off.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Find out more information on relocation expenses and benefits that qualify for exemption.
Student finance - student loans or student grants for tuition fees and living costs, extra help, student loan repayments.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
The rules for employment agencies and businesses: licences, vulnerable people, opting out, job advertisements, transfer fees, trade unions, terms and conditions and contracts, travel and accommodation for work-seekers
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. Please fill in this survey (opens in a new tab).