HMRC Anti-Avoidance Tool
Director's Loan (S455) Tax
Calculate the tax penalty for overdrawn director's loan accounts.
£
⚠️ Benefit-in-Kind Alert: Loans over £10,000 are considered a 'Benefit in Kind'. You must report this on a P11D and pay Class 1A National Insurance.
Potential S455 Tax Payable
£5,062.50
Tax Rate
33.75%
Payment Deadline
01 Jan 2027