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CT600A Supplementary Page

CT600A software — loans to participators and s455 tax.

Accurately report directors' loan accounts and arrangements outstanding at the end of the accounting period. Our software ensures close companies seamlessly calculate and file their s455 tax liabilities alongside their main corporation tax return.

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Related: CT600 Software • Filing Online Guide • Developer API
S455 TAX CHARGE

Understanding s455 tax rates

The s455 tax is charged per loan based on the dividend upper rate in force on the exact date the loan was made.

Date loan was made
s455 Rate
Before 6 April 2016
25%
6 April 2016 to 5 April 2022
32.5%
6 April 2022 to 5 April 2026
33.75%
On or after 6 April 2026
35.75%

WeFile logs every loan individually so the precise rate is applied chronologically, avoiding blending errors common in manual spreadsheet calculations.

CAPABILITIES

End-to-end CT600A integration

Close Company Handling

A simple close-company question on step 1 of the filing wizard seamlessly configures your return for CT600A handling without confusing menus.

Automatic s455 Tax Rates

Enter loans individually. The system automatically applies the correct s455 rate (25%, 32.5%, 33.75%, or 35.75%) based on the date the loan was made.

The 9-Month Rule & Relief

No s455 tax is due on loans repaid within 9 months of the period end. WeFile automatically defers relief for later repayments, with a per-loan user override.

Integrated Computation

Your CT600A figures are seamlessly carried into main-form boxes 480, 485, 510, and 525, maintaining perfect computation integrity across the return.

Simultaneous Submission

The supplementary CT600A is emitted as part of your main CT600 submission to HMRC. A fully compliant CT600A PDF form is available to download.

Developer API Ready

Programmatic support via our v1 API: pass `isCloseCompany` and supplementary data to generate the `ct600a_pdf` instantly.

PRICING

Included at no extra cost

WeFile supports CT600A natively out-of-the-box. We do not charge add-on fees for supplementary pages. Note: Dormant filings never carry a CT600A.

Dormant Company

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  • Companies House Filing
  • CT600 Nil Return
  • CT600A not applicable
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Trading Company

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  • Full CT600 Return
  • Companies House Accounts
  • CT600A Supplementary Page
  • Auto s455 Calculation
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Accountant Membership

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  • Up to 100 Filings
  • Priority Support
  • Client Management
  • All Filing Types Included
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FAQ

Frequently asked questions

If your company is a 'close company' and has made loans or provided arrangements to participators (typically directors' loan accounts) that remain outstanding at the end of the accounting period, you must complete the CT600A supplementary page.
Section 455 (s455) tax is a temporary tax charge levied by HMRC on loans made by close companies to their participators. It is designed to prevent companies from avoiding tax by extracting funds as loans instead of taxable dividends or salary.
The rate depends on when the loan was made: 25% for loans made before 6 April 2016, 32.5% up to 5 April 2022, 33.75% up to 5 April 2026, and 35.75% for loans made on or after 6 April 2026.
Yes. Once the loan is repaid to the company, released, or written off, the s455 tax paid can be reclaimed. If the repayment happens more than 9 months after the accounting period ends, relief is deferred and can be reclaimed later via an amended return or form L2P.
If the loan is fully repaid, released, or written off within 9 months of the end of the accounting period in which it was made, no s455 tax is payable. However, the loan must still be reported on the CT600A.
Broadly, a close company is a UK resident company that is under the control of five or fewer participators (e.g., shareholders) or of participators who are also directors.
No. The CT600A is exclusively for the loan principal falling under s455. Benefits-in-kind relating to cheap or interest-free loans are reported by the individual on a P11D and self-assessment tax return.
Yes. CT600A support is fully included in our standard trading company filing fee. There are no hidden supplements or add-on costs for filing supplementary pages.