What a director’s loan account is – and how section 455 tax applies
Learn how director’s loan accounts work, when they become overdrawn, and how Section 455 Corporation Tax affects repayments and company cash flow.
Tax
Limited companies can face several different taxes depending on how they trade and how directors take money from the business.
Our tax guides cover Corporation Tax, VAT, PAYE, National Insurance, dividend tax, Capital Gains Tax and payroll, with practical explanations of the filing and payment rules directors need to know.
IR35 explained: does it affect your limited company?
IR35 has been a thorn in the side of limited companies who provide professional services since April 2000. What is IR35, and what are the Off Payroll rules?
What is national insurance, and what are class 1 nics?
How Class 1 National Iinsurance Contributions are paid on director and employee salaries. Includes the current rates and thresholds.
Corporation tax for limited company directors – rates, deadlines and how to account for it
A clear 2026/27 guide to Corporation Tax for limited company directors – rates, deadlines, marginal relief explained and how to record it correctly.
How to choose the right company director’s salary for 2026/27
We calculate how to work out the best salary level for limited company directors for 2026/27. Do you even have to pay company directors a salary at all?
Claiming capital allowances through your limited company (2026 guide)
Capital allowances are a good way to reduce your company’s tax liability. We explore the AIA, WDA and other schemes, including Full Expensing.
The £500 tax-free dividend allowance – how does it work?
The ‘dividend allowance’ is a nil-rate tax band on the first £500 of dividend income. This allowance has reduced over time. How does it work in practice?
Associated company rules: how multiple limited companies affect corporation tax
If you’re involved in more than one company, it can affect how much corporation tax those companies pay. This is due to the associated companies rules.
Self assessment tax return guide for company directors (2026/27)
Limited company directors: Self Assessment basics, 2026/27 deadlines, payments on account, who needs to file, and how to avoid penalties.
Employment allowance guide for limited company directors
The Employment Allowance could be worth up to £10,500 each year against your limited company’s Employers’ National Insurance bill.
Tax on limited company dividends – what you need to know
Limited companies distribute their profits to shareholders as dividends. Here, we look at how dividends are taxed, and how to declare dividends correctly.
Limited company directors – how do HMRC tax codes work?
In this guide, we explain what tax codes are, why they might change, and what to do if you think your tax code is incorrect.