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Charging interest where a director’s loan account is in credit

Charging interest where a director’s loan account is in credit

Charging interest where a director’s loan account is in credit  Jess Brooks
Published on: 16/03/2026

If your director’s loan account is in credit, you may be able to charge interest, but what are the tax implications? Learn how HMRC rules, CT61 requirements, and savings allowances affect both you and your company.

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