If the loan is repaid, released or written off, the company can claim repayment of the S.455 tax via HMRC’s L2P process or by amending the CT600A, depending on the timing.

This guide will help you get your 17-character corporation tax payment reference.

Everything you need to know about filing year end accounts to Companies House & HMRC.

In this guide, we explain what limited company tax is, how it’s calculated, what tax returns you need to submit, and tips to legally reduce your tax bill — all with updated information for the 2025/26 tax year.

This article delves into the crucial question, "When is corporation tax payable?" as we unravel the timelines, deadlines, and nuances surrounding this fiscal responsibility.