Topic tag

#Director Loan Account

3 articles tagged with Director Loan Account.

S455 Charge on Directors' Loan Accounts Explained 2026/27

The S455 charge of 33.75% applies to overdrawn director's loan accounts at the company year end. Learn repayment rules, the 30-day bed-and-breakfasting rule, and write-off consequences.

James Morgan21 Jun 20266 min read

💷 Tax & Finance

Director Loan Accounts 2026/27: S455 Tax, P11D Rules and Clearing Strategies

Overdrawn director loan accounts trigger 33.75% S455 corporation tax if not repaid within 9 months. Learn the rules, the traps and the best clearing strategies for 2026/27.

Emma Clarke20 Jun 20266 min read

📄 Article

Director Loan Accounts: S455 Tax, Clearance and Overdrawn DLA Rules 2026

Overdrawn director loan accounts trigger S455 tax at 35.75% on outstanding balances. Learn the nine-month clearance rule, repayment strategies, and employment income risk.

CalcHub Editorial20 Jun 202610 min read

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Director Loan Account — Frequently Asked Questions

What is the Director Loan Account tag on CalcHub?

Articles tagged Director Loan Account cover UK personal finance topics related to Director Loan Account. There are currently 3 articles in this tag. Each article links to a relevant free calculator on CalcHub for practical application of the concepts covered.

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Can I suggest a topic related to Director Loan Account?

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Are these articles updated for the current tax year?

Yes — articles covering statutory figures (income tax bands, NI thresholds, ISA limits, etc.) are reviewed each April when the new tax year begins and again after each Autumn Budget. The "last updated" date on each article tells you when it was last reviewed. If you spot an out-of-date figure, please report it via the Contact page.