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            <span>Election to aggregate employer loans</span>
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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">Election to aggregate</span><span style="letter-spacing:normal"> employer</span><span style="letter-spacing:normal"> loans</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">Normally, where a</span><span style="letter-spacing:normal"> company </span><span style="letter-spacing:normal">has made</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">a number of </span><span style="letter-spacing:normal">loans </span><span style="letter-spacing:normal">to a director </span><span style="letter-spacing:normal">the taxable </span><span style="letter-spacing:normal">benefit for each </span><span style="letter-spacing:normal">m</span><span style="letter-spacing:normal">u</span><span style="letter-spacing:normal">st be</span><span style="letter-spacing:normal"> calculated </span><span style="letter-spacing:normal">separately. </span><span style="letter-spacing:normal">How</span><span style="letter-spacing:normal">ever, </span><span style="letter-spacing:normal">an electi</span><span style="letter-spacing:normal">on </span><span style="letter-spacing:normal">can be made to ag</span><span style="letter-spacing:normal">gre</span><span style="letter-spacing:normal">gate them.</span></p><p class="Introsubtitle"><span>cheap rate or zero interest </span><span>l</span><span>oan</span><span>s</span><span> </span></p><p class="Introbody"><span>Where you</span><span> lend</span><span> money on which you pay no interest, or interest below HMRC’s off</span><span>icial rate</span><span>, it counts as a ta</span><span>xable benefit in kind. Because the official rate is low th</span><span>e resulting tax bill is usually relatively modest, but in some situations it can be disproportionately costly. </span></p><p class="Introbody"><span>The </span><span>legislation r</span><span>equires that y</span><span>ou work out the taxable </span><span>benefit</span><span> in kind </span><span>for </span><span>different loans</span><span> separately</span><span>. However, </span><span>yo</span><span>u can </span><span>elect</span><span> to aggregate them.</span><span> This simplif</span><span>ies </span><span>the calculation </span><span>of t</span><span>he tax</span><span>a</span><span>ble benefit</span><span> </span><span>and can </span><span>a</span><span>ffect the amount of taxable benefit where one or more of the loans started or ended during the tax year.</span></p><p class="Introsubtitle"><span>Con</span><span>ditio</span><span>n</span><span>s</span><span> </span></p><p class="Introbody"><span>L</span><span>oans are aggregable </span><span>if they are made in the same cur</span><span>rency and all the following conditions are met</span><span> for each loan</span><span>:</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:26.56pt; padding-left:9.44pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">at some point</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">in </span><span style="font-family:Helvetica">the</span><span style="font-family:Helvetica"> tax year for which the election is being made</span><ul type="circle" style="margin-right:0pt; margin-left:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:29pt; padding-left:7pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">the lender is a close company</span><span style="font-family:Helvetica">;</span><span style="font-family:Helvetica"> and</span></li><li class="Introbody" style="margin-left:29pt; padding-left:7pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">the borrower i</span><span style="font-family:Helvetica">s a director </span><span style="font-family:Helvetica">of that company</span></li></ul></li><li class="Introbody" style="margin-left:26.56pt; padding-left:9.44pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">t</span><span style="font-family:Helvetica">hroughout the tax year </span><span style="font-family:Helvetica">the rate of interest </span><span style="font-family:Helvetica">due </span><span style="font-family:Helvetica">on the loan is less than </span><span style="font-family:Helvetica">HMRC</span><span style="font-family:Helvetica">’</span><span style="font-family:Helvetica">s</span><span style="font-family:Helvetica"> official rate</span></li><li class="Introbody" style="margin-left:26.56pt; padding-left:9.44pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">the loan is not a qualifying lo</span><span style="font-family:Helvetica">an</span><span style="font-family:Helvetica">, i.e. the </span><span style="font-family:Helvetica">director </span><span style="font-family:Helvetica">employee</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">would no</span><span style="font-family:Helvetica">t</span><span style="font-family:Helvetica"> be entitled to tax relief </span><span style="font-family:Helvetica">for </span><span style="font-family:Helvetica">interest on the loan</span><span style="font-family:Helvetica">, if any </span><span style="font-family:Helvetica">is payable</span><span style="font-family:Helvetica">.</span></li></ul><p class="Introsubtitle"><span>p</span><span>rocedure and </span><span>t</span><span>iming</span><span> </span></p><p class="Introbody"><span style="letter-spacing:normal">You must make the electio</span><span style="letter-spacing:normal">n by the deadline for reporting the P11D benefit, i.e. by 6 July following the end of the tax year.</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header 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