Policy paper

Bad debt relief for Peer to Peer investments

This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Bad debt relief for Peer to Peer investments

HTML

Peer to Peer tax relief for irrecoverable loans - Technical Note

PDF, 237 KB, 14 pages

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Draft clause 5

PDF, 79.8 KB, 6 pages

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Draft explanatory notes clause 5

PDF, 75.6 KB, 3 pages

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Details

This legislation will introduce a new relief to allow individuals investing in certain P2P loans to set the losses they incur, from loans which default, against income that they receive from other P2P loans.

Published 9 December 2015