Confirm Participator Loans Repaid to HMRC by Deadline

UK HMRC Publications & Guidance

Published April 7th, 2026

Detected April 7th, 2026

Summary

HMRC published guidance explaining how companies can confirm to HMRC that participators have fully repaid loans declared on Company Tax Returns. The guidance covers who can use the online tool (company officers, participators, and authorized agents), what information is required (company UTR, loan details from CT600A supplementary pages), and the confirmation requirement regarding loans in the 30 days before and after the accounting period.

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What changed

HMRC issued guidance on confirming participator loans repaid. Companies that declared participator loans on their Company Tax Return must confirm to HMRC that these loans have been fully repaid by the dates shown on the return. Additionally, companies must confirm they did not make any other loans to participators in the 30 days before the end of the accounting period or the 30 days after the official filing date.

Company officers, participators (including shareholders, directors, or loan creditors), or authorized agents can use HMRC's online tool to provide this confirmation. Required information includes the company name, Unique Taxpayer Reference (UTR), loan details from supplementary pages CT600A, the declarant's name, role, and declaration date. Companies needing to change information in their Company Tax Return must amend the return separately rather than using this confirmation tool.

What to do next

Confirm participator loans have been fully repaid using HMRC's online tool
Ensure declaration details match Company Tax Return CT600A supplementary pages
Verify no new loans were made to participators within the 30-day windows before period end or after filing date

Source document (simplified)

Guidance

Tell HMRC about loans that participators have repaid in full

Confirm to HMRC that participators have fully repaid any loans you declared on your Company Tax Return.

From: HM Revenue & Customs Published 7 April 2026 Get emails about this page Print this page

Repaid participator loans

HMRC may ask you to confirm that participators have fully repaid any loans you declared on your Company Tax Return, by the dates shown on the return.

You’ll also need to confirm that you did not make any other loans to participators in the:

30 days before the end of the accounting period
30 days after the official filing date

Who can use this tool

You can confirm this information using the tool if you’re:

a company officer (for example, a director or company secretary)
a participator (for example, a shareholder, director or loan creditor)
an agent authorised to act for the company Do not use this tool if you need to change the information in your Company Tax Return. You must amend your return instead.

What you’ll need

You’ll need to give us:

your company name and Unique Taxpayer Reference (UTR)
details of any loans to participators included in the return (on supplementary pages CT600A)
your name, role, and the date of declaration Start now