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Plain-English guides to UK Corporation Tax and CT600 filing.

2 results for “close company”Clear search
21 February 2026

Overdrawn Director's Loan Account & S455 Tax Explained

Owe money to your company? Learn how an overdrawn director's loan account triggers S455 tax on your CT600, how much you'll pay, and how to get it back.

directors loans455corporation taxct600overdrawn loanclose companyhmrc
21 February 2026

Close Company Rules & Corporation Tax Explained

Is your limited company a close company? Learn what it means for corporation tax, S455 tax on loans, and how it affects your CT600 filing.

close companycorporation taxct600s455participatorlimited companyhmrc