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EIM47194 - FINANCE (NO 2) ACT 2017: PART 3A: 2019 LOAN CHARGE REPORTING REQUIREMENT: LOAN CHARGE INFORMATION: PARA 35D(2): LOAN PAYMENT INFORMATION The “loan payment information” consists of
the following: a. whether the loan is an approved fixed term loan b. the initial principal amount of the loan c. the amount that has become principal under the loan, otherwise than by
capitalisation of interest, in each relevant tax year d. the amount of principal under the loan repaid in each relevant tax year, ignoring any repayments not in money made on or after 17
March 2016 e. the details of any repayment that is to be disregarded under EIM47050 f. the amount of principal under the loan that has been released or written off in each relevant tax year,
and g. whether the liability for income tax arising because of the application of Chapter 2 of Part 7A of ITEPA 2003, or section 188 of that Act, by reason of the release or writing-off has
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