CTM61650 | Close companies: loans to participators and arrangements conferring benefit on participators: repayment of - claims for relief
From HM Revenue & Customs · Company Taxation Manual
and
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 before 30 October 2024, 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 onwards, the CT600A supplementary pages and the relevant guidance in the links below:
http://www.hmrc.gov.uk/ctsa/ct600a-2006.pdf
http://www.hmrc.gov.uk/ctsa/ct600-guide-2008.pdf