Interest-free and low interest loans

Interest-free and low interest loans

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Interest-free and low interest loans
  • When does a loan give rise to a benefit?
  • Exemptions
  • How is the benefit charge calculated?
  • Normal method
  • Alternative method
  • Repayment of the loan
  • What happens if the loan is not repaid?
  • Exemptions
  • De minimis threshold
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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