Expenses and benefits: loans provided to employees

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Technical guidance

The following guides contain more detailed information:

• beneficial loans: contents page

• Class 1 National Insurance: loans written off

• loans released or written off

• making a loan: loan made by third party

• contrasting treatment where some or part of the interest would qualify for relief

• director’s loan accounts: overview

• director’s loan accounts: whether withdrawals are loans or earnings

• beneficial loan arrangements (chapter 17 of ‘Expenses and benefits: a tax guide’)

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