Loan Relationship Rules

Hollysan Registered Posts: 68 ? ? ?
Does anyone have experience of offsetting debit interest agains credit interest under the loan relationship rules (s. 302, CTA 2009)? I have never done this in practice but I gather that you use Box 28 of the full CT600 to claim relief for the full amount of interest as included in the net profit figure. But is that it? Is there anything else that you need to include?

If anyone has done this I would be grateful for any advice...


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