SAIM12000 - Peer to peer lending: Contents

Overview

This section of the Savings and Investment Manual explains the rules for Income Tax relief for irrecoverable loans that occur on Peer to Peer investments.

Contents

1. SAIM12010

   Introduction
2. SAIM12020

   What is peer to peer lending?
3. SAIM12030

   When is peer to peer tax relief available?
4. SAIM12040

   What is an eligible "peer to peer loan"?
5. SAIM12050

   When is a peer to peer loan treated as irrecoverable?
6. SAIM12060

   Transfers of irrecoverable loans
7. SAIM12070

   Who can receive peer to peer tax relief?
8. SAIM12100

   Calculating peer to peer tax relief: Contents
9. SAIM12200

   Subsequent recoveries of peer to peer loans
10. SAIM12210

    Interaction of peer to peer tax relief with Capital Gains Tax
11. SAIM12220

    Peer to peer tax relief for irrecoverable loans - Example