SolvedSAIM12000 | Peer to peer lending: Contents
From HM Revenue & Customs · Savings and Investment Manual
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
Contents11 entries
- SAIM12010Peer to peer lending: Introduction
- SAIM12020Peer to peer lending: What is peer to peer lending?
- SAIM12030Peer to peer lending: When is peer to peer tax relief available?
- SAIM12040Peer to peer lending:What is an eligible "peer to peer loan"?
- SAIM12050Peer to peer lending: When is a peer to peer loan treated as irrecoverable?
- SAIM12060Peer to peer lending: Transfers of irrecoverable loans
- SAIM12070Peer to peer lending: Who can receive peer to peer tax relief?
- SAIM12100Peer to peer lending: Calculating peer to peer tax relief: Contents
- SAIM12200Peer to peer lending: Subsequent recoveries of peer to peer loans
- SAIM12210Peer to peer lending: Interaction of peer to peer tax relief with Capital Gains Tax
- SAIM12220Peer to peer lending: Peer to peer tax relief for irrecoverable loans - Example