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Tax and reporting rules for employers providing loans to employees

• Overview

  As an employer providing loans to your employees or their relatives, you…

• What's exempt

  You might not have to report anything to HMRC or pay tax and National…

• What to report and pay

  If the loans you provide are not exempt, you have to report the costs to…

• Work out the value

  You can work out the value of loans using HMRC’s PAYE Online or commercial…

• Technical guidance

  The following guides contain more detailed information: beneficial loans:…

Loan sharks are unregulated moneylenders - if you use or spot one you can report them anonymously

The order imposes new obligations on online and high street payday lenders.

• Updated: 11 February 2021

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

Guidance for individuals investing in peer to peer loans, reporting interest and claiming losses from loans that default.

• Updated: 6 April 2016

When you start repaying your student loan, your monthly repayments, what to do if you have 2 jobs or are self-employed, how to get a refund if you've overpaid.

How to report details of your disguised remuneration loan scheme and account for your loan charge liability.

• Updated: 26 November 2025

SLC issues guidance on how students should contact them.

• Updated: 12 February 2025

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.

• Updated: 6 November 2023