Reclaiming S455 Tax
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.
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.