Guidance

Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (Self Assessment helpsheet HS340)

Find out about tax reliefs on qualifying loans and alternative finance arrangements.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232024 — See all updates

Documents

HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2023)(2024)

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HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2022)(2023)

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HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2021)(2022)

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HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2020)(2021)

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Details

Use this helpsheet to fill in the ‘other tax reliefs’ section of your tax return.

The helpsheet covers:

  • qualifying loans and alternative finance arrangements
  • residential property finance costs restriction
  • limit on Income Tax reliefs
  • claiming relief
  • beneficial loan interest
Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  2. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  3. The helpsheet for tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.

  4. Guidance has been updated to include HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements 2021.

  5. Helpsheet added for the tax year 2019 to 2020.

  6. The rate of tax relief outlined in section 'Residential property finance costs restriction' has been updated.

  7. The helpsheet has been added for tax year 2018 to 2019.

  8. The helpsheet has been added for tax year 2017 to 2018.

  9. The helpsheet has been added for tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. First published.