⚙ Company & Director Setup
Identify the company, the director, the year-end and the opening DLA position.
Opening shown as:
📒 Transaction Log
Every personal expense paid by the company increases the director's debt. Every personal expense paid for the company reduces it.
| Date | Description | Type | In (£) | Out (£) | Running balance | Status | |
|---|---|---|---|---|---|---|---|
| No transactions yet. Click "+ Add Transaction" to begin. | |||||||
📑 Year-end Summary & Recommendations
P11D-ready summary, Section 455 estimate, and recommended action items.
Position summary
Opening balance£0.00
Total drawn out by director£0.00
Total paid in by director£0.00
Closing balance£0.00
Peak debt during year£0.00
Estimated Section 455 (35.75% for loans made from 6 April 2026)£0.00
Estimated BIK on £10k+ loan£0.00
No outstanding recommendations.
Disclaimer. DLA tax rules are complex. This tool is for tracking purposes only. Always engage a qualified UK accountant for year-end DLA treatment. Section 455 rates and beneficial loan rates change — verify with HMRC (CTM61505 for s455; gov.uk "Beneficial loan arrangements: HMRC official rates"). Rates used: s455 35.75% for loans made on or after 6 April 2026 and 33.75% for loans made from 6 April 2022; official rate 3.75%; Class 1A NIC 15%. The opening balance is treated as loans made before 6 April 2026 (charged at 33.75%; loans made earlier carried lower rates, for example 32.5% for 2016/17 to 2021/22, which this tool does not model). Section 455 applies only to loans still outstanding 9 months after the end of the accounting period in which they were made, so the figure is an estimate of the charge if the balance is not cleared, not a tax computation. Supreme Advisory does not provide tax advice.