Guidance

Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (Self Assessment helpsheet HS340)

Find out about tax reliefs on qualifying loans and alternative finance arrangements.

From:

HM Revenue & Customs

Published:

4 July 2014

Last updated:

6 April 2026

Show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.
6 April 2025
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
6 April 2024
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
The helpsheet for tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.
6 April 2021
Guidance has been updated to include HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements 2021.
6 April 2020
Helpsheet added for the tax year 2019 to 2020.
16 April 2019
The rate of tax relief outlined in section 'Residential property finance costs restriction' has been updated.
6 April 2019
The helpsheet has been added for tax year 2018 to 2019.
6 April 2018
The helpsheet has been added for tax year 2017 to 2018.
3 May 2017
The helpsheet has been added for tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
9 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.

Documents

HTML

HTML

HTML

HTML

Use this helpsheet to fill in the ‘other tax reliefs’ section of your tax return.

The helpsheet covers: