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How to reclaim a tax charge of section 455/S455

Please see below the step by step guidance, if the outstanding DCA balance or overdrawn loan has been paid back by the director within 9 months & 1 day after the year end date.

To reclaim we have to go through the following steps.

Step 1: Visit the link and fill the L2P form online with below detail:

  • UTR.
  • The start and end dates of the accounting period when the loan was created.
  • The date the loan was created.
  • The start and end dates of the accounting period when the loan or part loan was repaid.
  • The date the loan or part loan was repaid.
  • The value of the loan or part loan repaid.
  • The date when relief is unpaid.
  • Your bank or building society details if you want us to reimburse you by Bacs

Step 2: After filling the L2P Form, you need to take a print of it and then sign and post it off to HMRC at following address.

Corporation Tax Services
HM Revenue and Customs
BX9 1AX
United Kingdom

Once HMRC approves it, tax charge will be repaid if it had previously been paid or it will be reversed from the HMRC portal.