Guidance
Tell HMRC about loans that participators have repaid in full
Confirm to HMRC that participators have fully repaid any loans you declared on your Company Tax Return.
Repaid participator loans
HMRC may ask you to confirm that participators have fully repaid any loans you declared on your Company Tax Return, by the dates shown on the return.
You’ll also need to confirm that you did not make any other loans to participators in the:
- 30 days before the end of the accounting period
- 30 days after the official filing date
Who can use this tool
You can confirm this information using the tool if you’re:
- a company officer (for example, a director or company secretary)
- a participator (for example, a shareholder, director or loan creditor)
- an agent authorised to act for the company
Do not use this tool if you need to change the information in your Company Tax Return. You must amend your return instead.
What you’ll need
You’ll need to give us:
- your company name and Unique Taxpayer Reference (UTR)
- details of any loans to participators included in the return (on supplementary pages CT600A)
- your name, role, and the date of declaration
Updates to this page
Published 7 April 2026