4 articles tagged with Directors Loan.
How director's loan account tax works in 2026/27: the section 455 charge, beneficial loan benefit-in-kind, repayment, write-offs and how to stay compliant.
Overdrawn director loan accounts trigger a 33.75% S455 charge if not repaid within 9 months of year-end. BIK on loans over GBP 10,000. Full UK 2026 guide.
Everything UK directors need to know about loan accounts in 2026/27 -- S455 tax at 33.75%, repayment deadlines, write-off rules and HMRC traps to avoid.
Overdrawn DLA triggers a 35.75% S455 charge and a Benefit in Kind. Here's exactly how the rules work, with worked examples and the cheapest way to clear it.
