Loan interest relief

Dear HMRC, I am in the property letting business and file Self Assessment Returns. I recently took up a loan for which the monies are lent to my son's limited company (different business). I do not own any shares in the company nor am I an employee. I am charging interest on the loan to the company. I have a query with regards to the interest charged on the loan taken up by me. Is this regarded as a 'qualifying loan interest' for which i can claim tax relief on when completing my Returns? Thank you

Hi  M,

Please refer to guidance at:-  HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2023)

Thank you.