Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - claims for relief
CTA10/S458 and CTA10/S464B
CTSA (accounting periods ending on or after 1 July 1999)
The procedure for claims for relief for repayment, release or write off of loans, and for return payments made, depends on the timing of the repayments etc, and on the dates that the company’s self-assessments are made.
For detailed guidance on when and how to claim the relief along with examples, see CTM98215 onwards, the CT600A supplementary pages and the relevant guidance in the links below: