{"id":7409,"date":"2025-09-01T12:13:17","date_gmt":"2025-09-01T11:13:17","guid":{"rendered":"https:\/\/cloud9accountingteam.co.uk\/?p=7409"},"modified":"2025-09-01T12:13:17","modified_gmt":"2025-09-01T11:13:17","slug":"bed-and-breakfast-tax-traps-on-directors-loans","status":"publish","type":"post","link":"https:\/\/cloud9accountingteam.co.uk\/sk\/bed-and-breakfast-tax-traps-on-directors-loans\/","title":{"rendered":"Bed and Breakfast Tax Traps on Directors\u2019 Loans"},"content":{"rendered":"<p data-start=\"152\" data-end=\"508\">When it comes to taking money out of a company, many director-shareholders turn to <strong data-start=\"235\" data-end=\"270\">Directors\u2019 Loan Accounts (DLAs)<\/strong>. On paper, it\u2019s a simple solution \u2013 a running tally of money owed between you and your company. But in practice, DLAs come with <strong data-start=\"399\" data-end=\"420\">complex tax rules<\/strong> designed to prevent abuse. One misstep could leave you facing unexpected tax charges.<\/p>\n<p data-start=\"510\" data-end=\"691\">In this post, we break down what DLAs are, the <strong data-start=\"557\" data-end=\"581\">anti-avoidance traps<\/strong> directors need to watch out for, and why HMRC\u2019s recent loss at the GAAR Advisory Panel has raised eyebrows.<\/p>\n<hr data-start=\"693\" data-end=\"696\" \/>\n<h2 data-start=\"698\" data-end=\"743\">What Is a Director\u2019s Loan Account (DLA)?<\/h2>\n<p data-start=\"744\" data-end=\"821\">A DLA records money a director owes the company or vice versa. It could be:<\/p>\n<ul data-start=\"822\" data-end=\"919\">\n<li data-start=\"822\" data-end=\"850\">\n<p data-start=\"824\" data-end=\"850\">A formal arrangement, or<\/p>\n<\/li>\n<li data-start=\"851\" data-end=\"919\">\n<p data-start=\"853\" data-end=\"919\">An informal record of using company funds for personal expenses.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"921\" data-end=\"1081\">Issues most often arise in <strong data-start=\"948\" data-end=\"969\">\u201cclose companies\u201d<\/strong> (those controlled by five or fewer shareholders) where the director is also a shareholder (a \u201cparticipator\u201d).<\/p>\n<hr data-start=\"1083\" data-end=\"1086\" \/>\n<h2 data-start=\"1088\" data-end=\"1128\">Tax on Cheap or Interest-Free Loans<\/h2>\n<p data-start=\"1129\" data-end=\"1279\">If you borrow more than <strong data-start=\"1153\" data-end=\"1164\">\u00a310,000<\/strong> from your company without paying a commercial rate of interest, HMRC treats this as a <strong data-start=\"1251\" data-end=\"1270\">benefit-in-kind<\/strong> (BIK).<\/p>\n<ul data-start=\"1280\" data-end=\"1431\">\n<li data-start=\"1280\" data-end=\"1340\">\n<p data-start=\"1282\" data-end=\"1340\">A notional interest rate of <strong data-start=\"1310\" data-end=\"1329\">3.75% per annum<\/strong> applies.<\/p>\n<\/li>\n<li data-start=\"1341\" data-end=\"1431\">\n<p data-start=\"1343\" data-end=\"1431\">This charge continues for as long as the loan remains outstanding during the tax year.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1433\" data-end=\"1436\" \/>\n<h2 data-start=\"1438\" data-end=\"1482\">Section 455: The Corporation Tax Charge<\/h2>\n<p data-start=\"1483\" data-end=\"1615\">Where loans to participators remain unpaid <strong data-start=\"1526\" data-end=\"1571\">nine months after the accounting year-end<\/strong>, the company faces a <strong data-start=\"1593\" data-end=\"1612\">s455 tax charge<\/strong>:<\/p>\n<ul data-start=\"1616\" data-end=\"1791\">\n<li data-start=\"1616\" data-end=\"1685\">\n<p data-start=\"1618\" data-end=\"1685\">Current rate: <strong data-start=\"1632\" data-end=\"1642\">33.75%<\/strong>, mirroring the higher dividend tax rate.<\/p>\n<\/li>\n<li data-start=\"1686\" data-end=\"1791\">\n<p data-start=\"1688\" data-end=\"1791\">The charge is refundable, but only if the loan is later repaid and a claim is made within four years.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1793\" data-end=\"1883\">This is meant to discourage directors from treating their companies like personal banks.<\/p>\n<hr data-start=\"1885\" data-end=\"1888\" \/>\n<h2 data-start=\"1890\" data-end=\"1950\">Anti-Avoidance Rules: The End of \u201cBed and Breakfasting\u201d<\/h2>\n<p data-start=\"1951\" data-end=\"2134\">In the past, some directors avoided the s455 charge by <strong data-start=\"2006\" data-end=\"2040\">repaying loans before year-end<\/strong> and then <strong data-start=\"2050\" data-end=\"2088\">withdrawing funds again soon after<\/strong> \u2013 a tactic known as <em data-start=\"2109\" data-end=\"2131\">bed and breakfasting<\/em>.<\/p>\n<p data-start=\"2136\" data-end=\"2188\">Since 2013, HMRC has targeted this with two rules:<\/p>\n<ol data-start=\"2190\" data-end=\"2563\">\n<li data-start=\"2190\" data-end=\"2386\">\n<p data-start=\"2193\" data-end=\"2225\"><strong data-start=\"2193\" data-end=\"2223\">The 30-Day Rule (s464C(1))<\/strong><\/p>\n<ul data-start=\"2229\" data-end=\"2386\">\n<li data-start=\"2229\" data-end=\"2334\">\n<p data-start=\"2231\" data-end=\"2334\">If you repay \u00a35,000+ and borrow again within <strong data-start=\"2276\" data-end=\"2287\">30 days<\/strong>, the repayment is matched with the new loan.<\/p>\n<\/li>\n<li data-start=\"2338\" data-end=\"2386\">\n<p data-start=\"2340\" data-end=\"2386\">The repayment won\u2019t reduce your s455 charge.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"2388\" data-end=\"2563\">\n<p data-start=\"2391\" data-end=\"2429\"><strong data-start=\"2391\" data-end=\"2427\">The Arrangements Rule (s464C(2))<\/strong><\/p>\n<ul data-start=\"2433\" data-end=\"2563\">\n<li data-start=\"2433\" data-end=\"2563\">\n<p data-start=\"2435\" data-end=\"2563\">If your loan is at least \u00a315,000 and there\u2019s an intention to reborrow \u00a35,000+, the repayment is ignored \u2013 even beyond 30 days.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p data-start=\"2565\" data-end=\"2728\">\u2705 <strong data-start=\"2567\" data-end=\"2585\">Key exception:<\/strong> These rules don\u2019t apply if the repayment comes from <strong data-start=\"2638\" data-end=\"2654\">taxed income<\/strong> (like salary or dividends) paid by the same company that made the loan.<\/p>\n<hr data-start=\"2730\" data-end=\"2733\" \/>\n<h2 data-start=\"2735\" data-end=\"2765\">Why This Matters More Now<\/h2>\n<ul data-start=\"2766\" data-end=\"3020\">\n<li data-start=\"2766\" data-end=\"2851\">\n<p data-start=\"2768\" data-end=\"2851\">With <strong data-start=\"2773\" data-end=\"2798\">rising interest rates<\/strong>, benefit-in-kind charges are becoming more costly.<\/p>\n<\/li>\n<li data-start=\"2852\" data-end=\"2929\">\n<p data-start=\"2854\" data-end=\"2929\">HMRC\u2019s <strong data-start=\"2861\" data-end=\"2891\">digital compliance systems<\/strong> make loan patterns easier to track.<\/p>\n<\/li>\n<li data-start=\"2930\" data-end=\"3020\">\n<p data-start=\"2932\" data-end=\"3020\">Directors relying on repeated loan-repay-loan cycles are more likely to face scrutiny.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"3022\" data-end=\"3025\" \/>\n<h2 data-start=\"3027\" data-end=\"3046\">Final Thoughts<\/h2>\n<p data-start=\"3047\" data-end=\"3293\">Directors\u2019 loans can be a useful tool for cashflow, but <strong data-start=\"3103\" data-end=\"3125\">the traps are real<\/strong>. Short-term fixes like bed and breakfasting no longer work, and getting it wrong can mean <strong data-start=\"3216\" data-end=\"3290\">extra corporation tax, benefit-in-kind charges, and interest penalties<\/strong>.<\/p>\n<p data-start=\"3295\" data-end=\"3469\">If you\u2019re considering or already using DLAs, take advice before moving funds. Proper planning ensures your withdrawals remain <strong data-start=\"3421\" data-end=\"3466\">tax-efficient, compliant, and stress-free<\/strong>.<\/p>\n<p data-start=\"3471\" data-end=\"3609\">\ud83d\udc49 At <strong data-start=\"3477\" data-end=\"3508\">Cloud 9 Accounting Services<\/strong>, we help directors structure their finances, avoid HMRC pitfalls, and keep more of what they earn.<\/p>\n<article id=\"post-7400\" class=\"post-7400 post type-post status-publish format-standard post-password-protected has-post-thumbnail hentry category-uncategorized ast-article-single\">\n<div class=\"ast-post-format- single-layout-1\">\n<div class=\"entry-content clear\">\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For<\/strong>\u00a0<strong>Answer on your Question \u2013\u00a0<\/strong>submit your question and we respond asap:\u00a0<a href=\"https:\/\/martinasujova-8e23e.gr8.com\/\" target=\"_blank\" rel=\"noopener\">One Off\u00a0 Question<\/a><\/h6>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Leads, Tax articles Copywriting \u2013<\/strong>\u00a0those who do not need accountant but need some leads, tax articles for their website\/marketing \u2013 join here and get your unique tax content (copy and paste, ask for sample today):\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club\u00a0<\/a><\/h6>\n<h6>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Self Employed<\/strong>\u00a0who don\u2019t have accountant \u2013 get regular advice:\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club<\/a><\/h6>\n<\/div>\n<\/div>\n<\/article>\n<nav class=\"navigation post-navigation\" role=\"navigation\" aria-label=\"Post navigation\"><span class=\"screen-reader-text\">Post navigation<\/span><\/p>\n<div class=\"nav-links\"><\/div>\n<\/nav>","protected":false},"excerpt":{"rendered":"<p>When it comes to taking money out of a company, many director-shareholders turn to Directors\u2019 Loan Accounts (DLAs). On paper, it\u2019s a simple solution \u2013 a running tally of money owed between you and your company. But in practice, DLAs come with complex tax rules designed to prevent abuse. One misstep could leave you facing [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7410,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bed and Breakfast Tax Traps on Directors\u2019 Loans -<\/title>\n<meta name=\"description\" content=\"When it comes to taking money out of a company, many director-shareholders turn to Directors\u2019 Loan Accounts (DLAs). 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