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Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to tax a beneficial loan arrangement for a director or employee.
Support for Mortgage Interest (SMI) helps homeowners on certain benefits pay interest on loans or mortgages - what you'll get, eligibility and how to claim.
If you’re a homeowner or have bought a shared ownership property, you…
If you qualify for Support for Mortgage Interest (SMI), you’ll usually get…
To be eligible for a Support for Mortgage Interest (SMI) loan, you need to…
When you apply for a qualifying benefit, you’ll be asked extra questions…
You’ll need to repay your SMI loan with interest if you sell or transfer…
You can still get financial help with your housing costs if your Income…
Find out about loans that count as qualifying loans.
How the First Homes scheme works, who is eligible, how to apply and the rules for managing a First Homes property after you buy one.
Find out about our Standard Buyer Loan Guarantee: its benefits, eligibility criteria and how to apply.
Provides further detail on First Homes and their implementation.
When you need permission to remortgage, how your lenders are involved, what documents you’ll need and how to apply.
You can no longer apply for a Help to Buy: Equity Loan - find out about interest rates and how to manage your Help to Buy: Equity Loan.
Details of schemes that are now closed for applications.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
The Advertising Standards Authority (ASA) has ruled against misleading advertising of contractor loan schemes by scheme promoter, Williams Gordon.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Tax and reporting rules for employers providing loans to employees
Official Statistics on the mortgage guarantee scheme.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
HMRC can tax loans paid to contractors or freelance workers through trusts or umbrella companies, just like normal income.
Find out what information you must send with a transfer of funds if you’re a payment service provider.
Don’t include personal or financial information like your National Insurance number or credit card details.
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