SAIM12000 - Peer to peer lending: Contents

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

  1. SAIM12010
    Introduction
  2. SAIM12020
    What is peer to peer lending?
  3. SAIM12030
    When is peer to peer tax relief available?
  4. SAIM12040
    What is an eligible "peer to peer loan"?
  5. SAIM12050
    When is a peer to peer loan treated as irrecoverable?
  6. SAIM12060
    Transfers of irrecoverable loans
  7. SAIM12070
    Who can receive peer to peer tax relief?
  8. SAIM12100
    Calculating peer to peer tax relief: Contents
  9. SAIM12200
    Subsequent recoveries of peer to peer loans
  10. SAIM12210
    Interaction of peer to peer tax relief with Capital Gains Tax
  11. SAIM12220
    Peer to peer tax relief for irrecoverable loans - Example