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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:…
Interest-free loans from the government for some people on benefits: how to apply, check if you're eligible
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
Think carefully before you borrow money for your company.
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
How to tax a beneficial loan arrangement for a director or employee.
Find out about loans that count as qualifying loans.
HMRC is aware of schemes that claim to avoid the 2019 loan charge on disguised remuneration. These schemes don’t work.
Information about director's loans.
Use form P11D WS4 if you're an employer and need to work out the cash equivalent of providing loans to an employee.
We are a non-profit making government-owned organisation that administers loans and grants to students in colleges and universities in the UK. SLC is an executive non-departmental public body, sponsored by the Department for Education .
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.
Your and your company's responsibilities - repaying director's loans, interest, tax on loans, reporting to HM Revenue and Customs
If you have a student loan, the guide to terms and conditions tells you what you need to do and what to expect when you repay your loan.
Don’t include personal or financial information like your National Insurance number or credit card details.
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