CT600A filing for director and participator loans
With SimpleCompanyTax, include supported director and participator loan details with your company’s CT600. Review the CT600A pages and the resulting section 455 calculation before filing.
What should you prepare before adding CT600A?
CT600A contains supplementary information about supported loans to participators or their associates. Prepare the loan details and any qualifying repayment information before entering the return. The loan balance, repayment and resulting tax are different figures, so the final balance alone is not enough to review the supplementary pages.
Eligible company filings using the supported director and participator loan flow.
CT600A is a supplementary page to the CT600. Support for this flow does not imply every CT600A arrangement or relief is supported.
Review the loan, the relief and the main return
The supported repayment flow shows the gross charge, repayment relief and net section 455 tax separately. Check the repayment details in CT600A as well as the net amount on the main return.
| Review point | Why it matters |
|---|---|
| Loan details | A period-end balance can include earlier loans as well as the current period’s reportable amounts. |
| Repayment amount and date | The supported Part 2 claim needs its own prepared details. |
| Net section 455 tax | Check it alongside ordinary Corporation Tax, rather than treating it as the same charge. |
Example: a balance and a later repayment
Suppose your prepared records identify a £10,000 reportable loan outstanding at the period end and a £4,000 subsequent repayment. Those records contain two events to review. Replacing the period-end loan figure with £6,000 would lose the distinction.
This illustration does not establish that the repayment qualifies for relief. The timing and repayment restrictions need to be considered when preparing the claim.
Two separate prepared entries
- Loan outstanding at the period end
- £10,000
- Subsequent repayment to consider
- £4,000
Use the supported repayment fields when a qualifying Part 2 claim applies. This is not a calculation of the tax due.
Know the limits before preparing the filing
Qualifying Part 2 loan repayments are supported. Later Part 3 claims, releases and write-offs are outside the supported flow. Read the full service guide for the other restrictions before starting.
For loans from 6 April 2026, check the linked guide’s explanation of the difference between the statutory rate and HMRC’s current online calculation. It links to HMRC’s service notice and amendment instructions.
Section 455 rates, timing and the online-service notice
Source: HMRC online-service notice.
What to have ready
Gather these details for your filing.
- Prepared reportable loan amounts and details for each relevant participator.
- The accounting period in which each loan belongs.
- Qualifying repayment amounts and repayment dates for a supported Part 2 claim.
- Earlier-period balances kept distinct from loans reported for the current period.
What your filing includes
- Supported loan and repayment inputs
- CT600A supplementary pages
- Section 455 calculation
- Preview with the main CT600
How to file
Add your loan details
Use your prepared director or participator loan figures and the supported repayment details.
Review CT600A with your return
Check the supplementary pages and section 455 calculation alongside the main CT600.
Approve and file
Sign the declaration and submit the company return to HMRC.
Your questions, answered
Can I add CT600A to my company’s CT600 filing?
Yes. Eligible company filings support director and participator loan details and the supported repayment flow. You can review CT600A with the main return. Not every CT600A arrangement or relief is supported.
Should a later repayment replace the period-end loan figure on CT600A?
No. Keep the reportable period-end loan amount distinct from a later repayment. Where a qualifying Part 2 claim applies, enter the prepared repayment amount and date in the supported repayment fields and review the charge, relief and net tax.
Official guidance: HMRC CT600A guidance.
We file from your prepared figures. We do not provide accountancy or tax advice.