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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow">Company tax</a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow dfb_nav_path">&raquo; Personal tax</a><ul><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/capital_gains_tax/models/f-62039">&raquo; Capital gains tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/company_cars_and_vans/models/f-7382">&raquo; Company cars and vans</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/dealings_with_hmrc/models/f-64599">&raquo; Dealings with HMRC</a></li><li ><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/models/f-7380">&raquo; Employee benefits and expenses</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employee_remuneration/models/f-7379">&raquo; Employee remuneration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/employment_tax/models/f-428913">&raquo; Employment tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/models/f-62040">&raquo; Inheritance tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/other_tax_documents/models/f-429048">&raquo; Other tax documents</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/models/f-428902">&raquo; Personal income tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/profit_extraction/models/f-7378">&raquo; Profit extraction</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/property_and_rental_income/models/f-7385">&raquo; Property and rental income</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/status/models/f-7383">&raquo; Status</a></li><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast " href="/documents_for_business/tax_and_business/personal_tax/tax_management__enquiries_and_penalties/models/f-429049">&raquo; Tax management, enquiries and penalties</a></li></ul></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Employee l</span><span style="letter-spacing:normal">oan agreement</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">To avoid a payment to an employee/director being treated (and taxed) as additional salary, you could reclassify it as a fixed-rate loan. What documentation will </span><span style="letter-spacing:normal">HMRC</span><span style="letter-spacing:normal"> need to be convinced about this?</span></p><p class="Introsubtitle"><span style="letter-spacing:normal">Inexpensive finance</span></p><p class="Introbody"><span style="letter-spacing:normal">The income ta</span><span style="letter-spacing:normal">x paid by a director or employee on a subsidised loan provided by their employer is based on the difference between the interest rate actually charged and what is known as the “official rate”. </span><span style="letter-spacing:normal">T</span><span style="letter-spacing:normal">he official rate</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">is subject</span><span style="letter-spacing:normal"> to review</span><span style="letter-spacing:normal"> in the event of significant changes. </span></p><p class="Introbody"><span>I</span><span>t’s important to keep a copy of the </span><span style="font-weight:bold">Employee</span><span> </span><span style="font-weight:bold">Loan Agreement</span><span>, setting out the terms of the loan and any interest that the employee has to pay.</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/633/24633.png" alt="Employee loan agreement" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/personal_tax/employee_benefits_and_expenses/employee_loan_agreement/models/doc-kt_7380_24633_9859" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">15.12.2009</span><div class="clear"></div><div><strong>File size:</strong> 18.42K</div><div 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