Loan repaid within the window
The balance is repaid before the end of the normal repayment window.
The calculator keeps the Section 455 exposure at or near zero because the balance is cleared in time.
Practical compliance tool
Director Loan Section 455 Tax Calculator
Estimate the Section 455 tax exposure on an outstanding director loan balance using the accounting period end and repayment timing.
This tool isolates the company-level Section 455 issue so it can be planned separately from the wider director loan account discussion.
Director Loan Section 455 Tax Calculator
Estimate the Section 455 tax exposure on an outstanding director loan balance using the accounting period end and repayment timing.
What the Section 455 estimate is for
The result gives a practical Section 455 exposure estimate based on whether the outstanding balance is likely to remain unpaid after the relevant deadline.
It helps you decide whether repayment timing is sufficient or whether the balance is drifting into a tax cost for the company.
Rule summary
Section 455 depends on whether the balance is cleared in time
The key question is whether the overdrawn balance will still be outstanding after the accounting period end plus the normal 9 months and 1 day window.
If it remains unpaid beyond that point, a company-level Section 455 tax exposure can arise.
Worked examples
How the result behaves in practice
Loan still outstanding
The balance is expected to remain unpaid beyond the deadline.
The estimate produces a Section 455 exposure because the company is carrying the overdrawn loan too long.
Turn the result into an action plan
Confirm the accounting period end and the likely repayment date before relying on the estimate.
Use the wider director loan account tool if the question is broader than Section 455 alone.
Keep the repayment deadline visible in the compliance calendar so the position is managed proactively.
Read the guide
Section 455 tax
This guide explains the company-level Section 455 issue that can arise when an overdrawn director's loan balance is still outstanding after the normal window.
Assumptions and limits
This tool gives a practical estimate and depends on the assumptions shown below.
Assumptions
- The inputs entered are complete and reflect the facts for the relevant filing, tax, or compliance period.
- The tool is used for a standard scenario rather than a specialist exception, relief, or disputed case.
Limits and rule basis
- This tool does not replace detailed professional review where the facts are unusual or contested.
- If the underlying rule depends on reliefs, appeals, or special handling, the real outcome may differ.