File a CT600 with the CT600A supplementary page for a director's loan
Taxley files the CT600A supplementary page with your company's CT600 when a director or other shareholder still owes the company money at the end of the period. It works out the section 455 tax, and the relief when the loan is repaid, from the loan movements you enter. It doesn't support bed-and-breakfasted loans unless every repayment was a credited dividend, salary or bonus.
Preparing and previewing is free. You pay one fee per return, only when you choose to file.
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What can't Taxley file on a CT600A?
Some loans are outside what Taxley files today. When one of these applies, the return is saved and you aren't charged.
- Bed and breakfasting. A loan repaid and borrowed again soon after, unless every repayment was a dividend, salary or bonus credited to the loan account.
- Some borrowers. Loans to trustees of a trust, to a partnership or LLP, or to a company holding shares for someone else.
- Indirect loans. Money passed to a director or shareholder through another person or company, or under an arrangement to avoid the tax, and loans made by a company this company controls.
- Some companies. A company that isn't a close company, or may not be; a company whose business includes lending money; and charities.
- A change of rate. Loans made both before and after a change in the section 455 rate, still owed at the end of the same period.
- Advice. Taxley is software from Taxley UK LLP, not an accountant or tax agent. The directors stay responsible for the figures.
How does Taxley file the CT600A supplementary page?
You enter what was lent and repaid; Taxley works out every CT600A box. The CT600A reports a close company's loans to participators that are still owed at the period end (GOV.UK: director's loans if you owe your company money).
- Answer the director's loan question. Say whether a director or shareholder still owed the company money at the end of the period, then answer the short questions that check the loan is one Taxley handles.
- Add each borrower and the loan movements. What was lent and repaid during the period, and any repayments since the period end.
- Check the tax. Taxley shows each CT600A box and the section 455 tax before you pay. It can also write the directors' advances note the accounts need.
- Pay and file. Taxley files the CT600 with the CT600A to HMRC, using the company's own Government Gateway login.
The section 455 tax is due with the Corporation Tax, 9 months and 1 day after the period ends. The free director's loan tax calculator shows the figure before you start.
What does it cost to file a CT600A with Taxley?
The CT600A is included in the return's fee: £49.95 with micro-entity accounts or £129 with small-company accounts. The fee also covers filing the accounts at Companies House once the return is paid and finished. There's no subscription. Every plan is on the pricing page.
Frequently asked questions
Do I still need a CT600A if the loan was repaid within 9 months?
Yes, if money lent in the period was still owed at the period end. The CT600A shows the loan, and its relief section takes off what was repaid before the tax was due, so the section 455 tax can be nil. Taxley fills in both parts.
Which section 455 rate does Taxley use?
The rate for the date each loan was made: 33.75% for loans made from 6 April 2022 to 5 April 2026, and 35.75% for loans made on or after 6 April 2026. The company's year end doesn't decide the rate.
Can a dividend repay the loan?
Yes. A dividend, salary or bonus credited to the loan account counts as a repayment, and Taxley handles it, including when the director borrows again soon after. A dividend paid out in cash and paid back in is not the same.
Does Taxley pay the section 455 tax?
No. Taxley works out the tax and files the CT600A; the company pays the section 455 tax to HMRC with its Corporation Tax, using the same payment reference.
Ready to file your CT600A?
Enter the loan movements, check the section 455 tax, and pay only when you file.