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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span>Flow chart - </span><span>company loans to </span><span>participators</span></h1><p class="Introintroduction"><span>Where a company advances money or </span><span>confers a benefit</span><span> directly or </span><span>indirectly</span><span> to an individual</span><span> who</span><span> owns or </span><span>has a say in </span><span>controlling</span><span> </span><span>the company </span><span>it must pay a tax char</span><span>ge unless the arrangement is covered by an </span><span>exempt</span><span>i</span><span>on</span><span> or exception</span><span>. </span></p><h2 class="Introsubtitle1"><span>Flow </span><span>chart</span></h2><p class="Introbody" style="margin-left:0pt; text-indent:0pt"><span>The </span><span>following flow chart will help you decide if your company needs to report a loan to a participator</span><span> to HMRC</span></p><p class="Introbody" style="margin-left:0pt; text-indent:0pt"><span>D</span><span>efinitions for the flow chart:</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:26.03pt; text-indent:0pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">T</span><span style="font-family:Helvetica; font-weight:bold">he tax charge</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">-</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">the special tax</span><span style="font-family:Helvetica">, also called the s.455 c</span><span style="font-family:Helvetica">harge</span><span style="font-family:Helvetica">, </span><span style="font-family:Helvetica">e</span><span style="font-family:Helvetica">qual to </span><span style="font-family:Helvetica">33.75</span><span style="font-family:Helvetica">% o</span><span style="font-family:Helvetica">f t</span><span style="font-family:Helvetica">he taxable amount</span><span style="font-family:Helvetica">.</span></li><li class="Introbody" style="margin-left:26.03pt; text-indent:0pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">A</span><span style="font-family:Helvetica; font-weight:bold"> close company</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">- </span><span style="font-family:Helvetica">any UK-resident company which is controlled by five or fewer participators, or any number of participators who are directors.</span></li><li class="Introbody" style="margin-left:26.03pt; text-indent:0pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">A</span><span style="font-family:Helvetica; font-weight:bold"> participator</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">- </span><span style="font-family:Helvetica">a</span><span style="font-family:Helvetica"> person </span><span style="font-family:Helvetica">who </span><span style="font-family:Helvetica">has </span><span style="font-family:Helvetica">a share or interest in the capital or inc</span><span style="font-family:Helvetica">ome</span><span style="font-family:Helvetica"> of the company.</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">T</span><span style="font-family:Helvetica">his includes the right to:</span><ul type="circle" style="margin-right:0pt; margin-left:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:28.1pt; text-indent:0pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">s</span><span style="font-family:Helvetica">ecure that income and/or assets are applied for their benefit; or</span></li><li class="Introbody" style="margin-left:28.1pt; text-indent:0pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">p</span><span style="font-family:Helvetica">articipate in any distr</span><span style="font-family:Helvetica">ibutions.</span></li></ul></li></ul><p class="Introbody" style="margin-left:35.45pt; text-indent:0pt"><span>L</span><span>oan creditors with a beneficial interest</span><span> in the debt (excluding commercial and business loans</span><span>) count as havin</span><span>g</span><span> a</span><span>n interest in</span><span> the company for these purposes.</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:26.03pt; text-indent:0pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">A</span><span style="font-family:Helvetica; font-weight:bold">ssociates</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">- </span><span style="font-family:Helvetica">f</span><span style="font-family:Helvetica">or most tax purposes </span><span style="font-family:Helvetica">means </span><span style="font-family:Helvetica">person</span><span style="font-family:Helvetica">s</span><span style="font-family:Helvetica"> who </span><span style="font-family:Helvetica">are</span><span style="font-family:Helvetica">:</span><ul type="circle" style="margin-right:0pt; margin-left:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:28.1pt; text-indent:0pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">r</span><span style="font-family:Helvetica">elatives</span><span style="font-family:Helvetica"> which are</span><span style="font-family:Helvetica">:</span><ul type="square" style="margin-right:0pt; margin-left:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:26.1pt; text-indent:0pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">a</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">husband, wife, or civil partner</span></li><li class="Introbody" style="margin-left:26.1pt; text-indent:0pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">p</span><span style="font-family:Helvetica">arents and remoter forebears</span></li><li class="Introbody" style="margin-left:26.1pt; text-indent:0pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">c</span><span style="font-family:Helvetica">hildren and remoter issue</span><span style="font-family:Helvetica">, e.g. </span><span style="font-family:Helvetica">grandchildren</span><span style="font-family:Helvetica">; and</span></li><li class="Introbody" style="margin-left:26.1pt; text-indent:0pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">s</span><span style="font-family:Helvetica">iblings.</span></li></ul></li><li class="Introbody" style="margin-left:28.1pt; text-indent:0pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">p</span><span style="font-family:Helvetica">a</span><span style="font-family:Helvetica">rtners in any pa</span><span style="font-family:Helvetica">rtnership</span></li><li class="Introbody" style="margin-left:28.1pt; text-indent:0pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">t</span><span style="font-family:Helvetica">rustees of a trust </span><span style="font-family:Helvetica">the person</span><span style="font-family:Helvetica"> is </span><span style="font-family:Helvetica">involved with</span><span style="font-family:Helvetica">; and</span></li><li class="Introbody" style="margin-left:28.1pt; text-indent:0pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">t</span><span style="font-family:Helvetica">he</span><span style="font-family:Helvetica"> personal representatives of a deceased person </span><span style="font-family:Helvetica">if the person has</span><span style="font-family:Helvetica"> an interest in the estate</span></li></ul></li><li class="Introbody" style="margin-left:26.03pt; text-indent:0pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">L</span><span style="font-family:Helvetica; font-weight:bold">oan</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">-</span><span style="font-family:Helvetica"> an advance of money or a benefit </span><span style="font-family:Helvetica">with mone</span><span style="font-family:Helvetica">tary value</span><span style="font-family:Helvetica">.</span></li></ul><p class="Introintroduction"><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/544/429544.png" alt="Flow chart - company loans to participators" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___company_loans_to_participators/models/doc-kt_428895_429544_428037" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">15.12.2020</span><div class="clear"></div><div><strong>File size:</strong> 25.33K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/pdf.gif" alt="PDF document" title="PDF document"/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___close__dissolve_and_strike_off_a_company/models/doc-kt_428895_429568_428027">Flow chart - close, dissolve and strike off a company</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___pay_a_company_dividend/models/doc-kt_428895_429584_428028">Flow chart - pay a company dividend</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/544/429544.png" alt="Flow chart - company loans to participators" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___company_loans_to_participators/models/doc-kt_428895_429544_428037">Document introduction</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___company_loans_to_participators/models/doc-kt_428895_429544_428037">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___company_loans_to_participators/models/doc-kt_428895_429544_428037">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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