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Illustrate one director loan at the Section 455 rate that applies from 6 April 2026, using the usual 9-month-and-1-day date. This is not a statutory liability calculation.
Restoring your saved director-loan inputs…
Enter £0–£100m for one advance.
Only loans made on or after 6 April 2026 are modelled.
Must end within 12 months after the advance date.
If Section 455 applies and the entered balance remains outstanding at the deadline, a charge may arise. Repayment relief, actual due tax, interest and filing depend on the accounting periods and loan history. The 9-month-and-1-day date is calculated from the selected accounting-period end.
Share links include the loan amount, repayment status, assumed repayment and dates in an unencrypted URL.
Amount advanced equals the assumed qualifying repayment plus the balance remaining at the deadline.
| Measure | Amount |
|---|---|
| Loan advanced | £50,000.00 |
| Assumed repaid by statutory deadline | £0.00 |
| Balance remaining at deadline | £50,000.00 |
Two separate scales in pounds for context; the tax amount is not part of the loan balance.
| Measure | Amount |
|---|---|
| Loan principal | £50,000.00 |
| Potential S455 illustration | £17,875.00 |
Shows the estimate if different amounts were genuinely repaid by the deadline; rate and other assumptions stay fixed.
| Measure | Amount |
|---|---|
| 0% repaid · £0.00 | £17,875.00 |
| 25% repaid · £12,500.00 | £13,406.25 |
| 50% repaid · £25,000.00 | £8,937.50 |
| 75% repaid · £37,500.00 | £4,468.75 |
| 100% repaid · £50,000.00 | £0.00 |
Reconcile each loan movement and repayment date with the company accounts, and review CT600A reporting and repayment anti-avoidance guidance against the full loan history.
A separate UK salary and dividend comparison models a different withdrawal question; neither tool confirms tax treatment.
Illustrate a potential company-level Section 455 amount for one director loan advanced on or after 6 April 2026.
Enter the advance date and amount, the company Corporation Tax accounting-period end, and the amount assumed to be genuinely repaid by the usual 9-month-and-1-day deadline. Repayment entries are assumptions, not confirmation that a repayment qualifies. The illustration applies the effective rate shown in Key figures to the balance remaining then; it does not calculate a statutory liability.
This single-loan estimate cannot determine close-company status or model multiple loans, later advances, temporary repayments, further borrowing, releases or write-offs. Repayment relief, interest, CT600A reporting, repayment anti-avoidance rules and the separate £10,000 beneficial-loan reporting checkpoint require the full loan history and accounting periods. Check the position with HMRC or a qualified tax professional.
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These HMRC sources support the Section 455, beneficial-loan, repayment and reporting explanations used by this simplified illustration.