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How to tax a beneficial loan arrangement for a director or employee.
Find out about loans that count as qualifying loans.
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 are not 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:…
Information on the number of EWS1 forms (or equivalent) that have been required, as reported by 7 major lenders in the United Kingdom.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
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.
Take a look at these case studies to see how a development loan has benefitted other small and medium housebuilders.
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