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How to tax a beneficial loan arrangement for a director or employee.
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:…
The Recovery Loan Scheme supports access to finance for small and medium sized UK businesses, so they can grow and invest.
Find out more information on calculations for the taxation of beneficial loan arrangements.
Data on the performance of the government’s COVID-19 loan guarantee schemes.
Interest-free loans from the government for some people on benefits: how to apply, check if you're eligible
Find out about our Standard Buyer Loan Guarantee: its benefits, eligibility criteria and how to apply.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Find out about our Lines of Credit facility: its benefits, eligibility criteria and how to apply.
Find out more information on the average official rate of interest for beneficial loan arrangements.
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