CT600A — loans to participators and s455 tax
If your company is a close company and makes loans or arrangements to its participators (such as directors or shareholders), you must report these on the CT600A supplementary pages and pay s455 tax.
Enabling CT600A
To access the CT600A, simply answer 'Yes' to the close-company question on step 1 of the filing wizard. This unlocks a dedicated 'Loans' step where you can record your advances and reliefs. Note that dormant filings can never carry a CT600A; the two are kept mutually exclusive.
Automatic s455 Tax Calculation
WeFile calculates your s455 tax automatically at the correct rate based on the date the loan was made. The system inherently understands the historic rate changes: 25% before 6 April 2016, 32.5% up to 5 April 2022, 33.75% up to 5 April 2026, and 35.75% from 6 April 2026.
Claiming Relief (Part 2 and Part 3)
You can claim relief for loans that are repaid, released, or written off. WeFile uses the nine-month deadline after your period end to automatically route your relief into Part 2 or Part 3 of the form, so you never have to decide which applies. Relief for repayments made more than nine months after the period end is legally deferred until it actually becomes due — meaning you must pay the s455 now and reclaim it later. However, WeFile provides a per-row override if the relief genuinely is already due.
Seamless Integration
The total loans outstanding (Box A75) and s455 tax payable (Box A80) are derived for you and carried automatically into the main CT600 at boxes 480, 485, 510, and 525. Box 95 is ticked automatically, and the CT600A XML is submitted securely inside the same CT600 return. Split return periods are fully supported.
Accounts Separation and Documents
s455 tax is deliberately kept out of your statutory accounts, ensuring your profit & loss and the iXBRL accounts filed at Companies House remain unaffected. You can download the completed CT600A as its own PDF alongside your other filing documents. Developers can access this via the `isCloseCompany` and `supplementaryPagesData.ct600a` API fields, plus the `ct600a_pdf` document type.