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

1 result for “section 455”Clear search
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