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PAYE056 - PAYE Manual - HMRC internal manual

PAYE: interest free and low interest loans (P11D WS4)

Published 4 April 2014 21 April 2021 A new version of form P11D WS4 has been added for the 2020 to 2021 tax year. 6 April 2020 A new version of form P11D WS4 has been added for the 2019 to 2020 tax year. 6 April 2019 Form P11D WS4 for employers to work out the cash equivalent of providing loans to an employee for 2018 to 2019 has been published. 6 April 2018 Form P11D Working Sheet 4 for tax year 2017 to 2018 has been added to this page. 6 April 2017 Form P11D WS4 for employers to work out the cash equivalent of providing loans to an employee for 2016 to 2017 has been published.

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