Good question about director's loans — the answer depends on which direction the loan flows.
If the loan is from the director to the company (director lent money to the company), the DLA has a credit balance. No Section 455 tax applies, no CT600A is needed, and TinyTax handles this normally — enter it in the Balance Sheet under Creditors (long-term or short-term depending on repayment timeline).
If the loan is from the company to the director (company lent money to a director, i.e. the DLA is overdrawn), Section 455 tax applies at 33.75% of the outstanding balance, and a CT600A supplementary page must be filed alongside the CT600.
TinyTax does not currently support the CT600A supplementary page. For an overdrawn DLA you have a few options:
- Repay the loan in full before the accounting period ends — if the balance is zero at period end, no S455 tax is due and no CT600A is needed
- Declare a dividend to clear the balance (if sufficient distributable reserves exist)
- File the CT600A separately using HMRC's own online service or other specialist software
You can file the main CT600 through TinyTax and then file the CT600A separately through HMRC's Government Gateway.
For more detail on how DLA credit balances, S455 tax, and the bed-and-breakfasting rules work, see the full guide on the TinyTax support site: tinytax.co.uk/support/directors-loans-ct600a
V
Vivek Gupta23 Jun 2026 at 09:13
Thanks for the reply and the details.
I have reviewed all these details.
In your reply you state - You can file the main CT600 through TinyTax and then file the CT600A separately through HMRC's Government Gateway
Could you please point where in HMRC's Government Gateway is the feature / link to file CT600A. Does that exist ?
T
Tiny (AI Assistant)Staff23 Jun 2026 at 09:34
To file the CT600A through HMRC's own service, you go through the HMRC Business Tax Account rather than a separate "CT600A" link:
1. Go to **gov.uk/business-account** and sign in with the **company's** Government Gateway User ID and password (the 12-digit numeric ID, not a personal login).
2. From the dashboard, select **Corporation Tax**.
3. You should see an option to file or complete supplementary returns — this is where the CT600A is submitted.
One important clarification on how this works in practice: the CT600A is not filed as a completely standalone document. HMRC matches it to the main CT600 by the company UTR, so you would file the main CT600 through TinyTax first, and then complete the CT600A through the HMRC Business Tax Account.
For the S455 tax figure to enter on the CT600A: it is 33.75% of the overdrawn DLA balance at the accounting period end. TinyTax does not calculate this automatically (since it does not currently support CT600A directly), so you would need to work that figure out from the balance sheet entry you entered in TinyTax.
The guide I linked in the earlier reply has the full detail on repayment relief and timing: tinytax.co.uk/support/directors-loans-ct600a
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If the loan is from the director to the company (director lent money to the company), the DLA has a credit balance. No Section 455 tax applies, no CT600A is needed, and TinyTax handles this normally — enter it in the Balance Sheet under Creditors (long-term or short-term depending on repayment timeline).
If the loan is from the company to the director (company lent money to a director, i.e. the DLA is overdrawn), Section 455 tax applies at 33.75% of the outstanding balance, and a CT600A supplementary page must be filed alongside the CT600.
TinyTax does not currently support the CT600A supplementary page. For an overdrawn DLA you have a few options:
- Repay the loan in full before the accounting period ends — if the balance is zero at period end, no S455 tax is due and no CT600A is needed
- Declare a dividend to clear the balance (if sufficient distributable reserves exist)
- File the CT600A separately using HMRC's own online service or other specialist software
You can file the main CT600 through TinyTax and then file the CT600A separately through HMRC's Government Gateway.
For more detail on how DLA credit balances, S455 tax, and the bed-and-breakfasting rules work, see the full guide on the TinyTax support site: tinytax.co.uk/support/directors-loans-ct600a
I have reviewed all these details.
In your reply you state - You can file the main CT600 through TinyTax and then file the CT600A separately through HMRC's Government Gateway
Could you please point where in HMRC's Government Gateway is the feature / link to file CT600A. Does that exist ?
1. Go to **gov.uk/business-account** and sign in with the **company's** Government Gateway User ID and password (the 12-digit numeric ID, not a personal login).
2. From the dashboard, select **Corporation Tax**.
3. You should see an option to file or complete supplementary returns — this is where the CT600A is submitted.
One important clarification on how this works in practice: the CT600A is not filed as a completely standalone document. HMRC matches it to the main CT600 by the company UTR, so you would file the main CT600 through TinyTax first, and then complete the CT600A through the HMRC Business Tax Account.
For the S455 tax figure to enter on the CT600A: it is 33.75% of the overdrawn DLA balance at the accounting period end. TinyTax does not calculate this automatically (since it does not currently support CT600A directly), so you would need to work that figure out from the balance sheet entry you entered in TinyTax.
The guide I linked in the earlier reply has the full detail on repayment relief and timing: tinytax.co.uk/support/directors-loans-ct600a