Tax calculator

Section 455 Tax Calculator

Estimate the section 455 company charge on a straightforward outstanding loan or benefit to a participator.

  • Tax year shown with the calculator
  • Assumptions explained
  • Source-linked methodology

Rates checked 1 September 2026

Estimate a section 455 company tax charge

Estimate the charge when a close company makes a loan, advance or provides a benefit to an individual participator or associate and the amount is not permanently repaid within nine months of the accounting period end.

Is this a loan or benefit from a close company to an individual participator or associate?

A director is not automatically within section 455. The close-company and participator rules must apply.

Do not include an old balance that was already charged in an earlier accounting period.

Enter £0 if none. Repayment relief can be restricted by anti-avoidance rules.

When was the loan, advance or benefit provided?

The section 455 rate follows the date the loan or benefit arose, not the company year end.

Could an exception, indirect arrangement or repayment anti-avoidance rule apply?

Choose yes for multiple dated loans, repayments followed by new borrowing, partnerships or trusts, controlled-company arrangements, employee-loan exclusions, releases or write-offs.

Your figures are used only for this calculation. They are not added to a lead record or analytics event.

What this estimate includes

The estimator subtracts a permanent repayment made within nine months of the accounting period end, then applies the rate for the date the loan, advance or benefit arose. From 6 April 2026 the rate is 35.75%; earlier loan dates can carry 33.75%, 32.5% or 25% rates.

Section 455 is a charge on the company and does not replace a possible personal beneficial-loan tax charge. A later repayment can support a claim for relief, but the company cannot reclaim interest paid on section 455 tax.

How to understand your result

The calculator content must explain the result breakdown, applicable period, rounding, assumptions, exclusions and the primary sources used by its versioned tax table.