Filing CT600A

Hi, and thank you — really glad WeFile is working well for you!

Short answer: not yet, but it's next on the roadmap.

Today WeFile covers the main CT600 return (plus accounts and the tax computation for both HMRC and Companies House). Supplementary pages CT600A–J aren't yet supported — you'll see this reflected honestly in the coverage table on our homepage.

On CT600A specifically: it's the next thing we're building, and it's already fully specced rather than just a wish-list item. CT600A is by far the most commonly needed supplementary page for small limited companies — any close company with a director's or shareholder's loan outstanding at the period end needs it — so it was the obvious place to start.

We'll let you know once it is live.

Hi,

We are writing to inform you that supplementary page CT600A — Loans to Participators is now live in WeFile. 

If your company has lent money to a director or shareholder — the classic case being an overdrawn director's loan account at the year end — you can now declare it and file the section 455 charge inside your normal CT600 return. No separate submission, no extra cost, no spreadsheets. 

What WeFile does for you

- Calculates s455 at the correct rate for each individual loan, based on the date it was advanced (25% / 32.5% / 33.75%, and 35.75% for loans made on or after 6 April 2026).

- Works out which part of the form each repayment belongs in — Part 2 or Part 3 — from the nine-month deadline after your period end. You never have to decide.

- Correctly defers relief on repayments made more than nine months after your period end, so you don't claim it a year early. We tell you later when it becomes reclaimable, and by how much.

- Derives boxes A75 (total loans outstanding) and A80 (s455 payable), then carries the figures straight into your CT600 at boxes 480, 485, 510 and 525, and ticks box 95 for you.

- Keeps s455 out of your statutory accounts, so your profit & loss and the accounts filed at Companies House are unaffected.

- Handles long accounting periods that split into two returns, apportioning loans and relief between them.

How to file it — five steps

- Log in and start a filing for your company as usual, or open your existing draft.

- On step 1, answer Yes to "Is this a close company?" — that's five or fewer participators, or control by the directors, which covers most owner-managed companies. A new Loans step appears in the wizard.

- On the Loans step, enter your brought-forward balance, then add one row per loan (participator's name, amount, date advanced).

- Add any repayments, releases or write-offs — name, amount, and the date. Totals for A15, A20, A45, A70, A75 and A80 update live as you type.

- Continue to Review, check the s455 figures and the CT600A summary, then submit to HMRC as normal. Your CT600A PDF is available alongside your other filing documents straight afterwards.

Worth knowing

 There is no minimum balance — s455 applies to any outstanding participator loan, however small. And loans to a participator's spouse or close family count too, even if they hold no shares. The tax isn't lost money: it's repayable once the loan is cleared, but only if you claim it.