Non-trade loan relationships

Non-trade loan relationships summarises the non-trade loan relationship entries made on Trade – Turnover and Adjustments and UK property Business – Adjustments.

It aggregates the figures of non-trade interest received and non-trade interest paid entered on Trade – Turnover and Adjustments and UK property Business – Adjustments, and calculates the figure of net non-trade income or deficit.

It is not possible to enter any figures of non-trade income received or paid on this page. All such figures must instead be entered on Trade – Turnover and Adjustments or UK property Business – Adjustments.

Enter at Tax Suffered on income the amount of tax deducted from non-trade income received.