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

2 results for “directors loan”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
19 February 2026

Directors' Loan Accounts and Your CT600 — What Every Director Needs to Know

What is a directors' loan account? How does it affect your CT600? When does Section 455 tax apply? A complete guide for small company directors.

directors loanCT600section 455corporation taxoverdrawn DLA