Guidance

Rates and allowances: beneficial loan arrangements

Find out the actual and average official rates of interest on beneficial loan arrangements.

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The attached document is classified by HMRC as guidance and contains information about the interest rates payable on beneficial loan arrangements.

Published 5 April 2013

Last updated 6 March ~~2025~~2026 ~~+ show~~ href="#full-history">+ show all updates

6 March 2026
The average and actual official rates have been updated to include 2026.

6 March 2025
The actual official rates have been updated to include 2025.
6 April 2024
The rates for 2023 to 2024 and 2024 to 2025 have been added.
20 March 2023
The average official rates have been updated to include tax years 2019 to 2020, 2020 to 2021, 2021 to 2022 and 2022 to 2023. The actual official rates have been updated to include 2023.
6 April 2022
Rates, allowances and duties have been updated for the tax year 2021 to 2022.
6 April 2021
Guidance has been updated for ORI being reduced from 2.25% (current) to 2% starting 6 April 2021.
6 April 2020
The guidance has been updated with the actual official rate of 2.25% that will apply from 6 April 2020, subject to the necessary Treasury regulations coming into force.
6 April 2019
The guidance has been updated to show the average official rate of 2.50% will apply from 6 April 2019.
6 April 2018
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
6 April 2017
The guidance has been updated to show the actual official rate of 2.50% will apply from 6 April 2017.
9 February 2016
Actual official rate of 3.0% will apply from 6 April 2016.
12 February 2015
Actual official rate of 3.0% will apply from 6 April 2015, subject to the necessary Treasury regulations coming into force.
5 April 2013
First published.