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

2 results for “overdrawn”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

Director's Loan Account: Tax Implications

Complete guide to director's loan account tax implications. Covers overdrawn DLAs, S455 tax, bed and breakfasting rules, and how to stay compliant with HMRC.

directors loan accountDLAs455corporation taxoverdrawnbed and breakfastinglimited company