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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 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:…
Your and your company's responsibilities - repaying director's loans, interest, tax on loans, reporting to HM Revenue and Customs.
A director’s loan is when you (or other close family members) get money…
You or your company may have to pay tax if you take a director’s loan.…
Your company does not pay Corporation Tax on money you lend it. If you…
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Student finance for most undergraduate and some postgraduate and further education courses starting on or after 1 January 2027. Information about student loans, grants and extra funding to help cover course tuition fees and living costs.
Find out about loans that count as qualifying loans.
Help preserve an important part of our archival heritage by loaning or giving your title deeds for deposit with your local record office.
Information about director's loans.
If you're preparing land for homes, we can loan you up to £250 million to cover infrastructure and enabling costs.
Think carefully before you borrow money for your company.
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 .
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