Keeping Ltd company just to pay off tax

BlueDress1

Free Member
Jul 4, 2025
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Hi all

Not posted here before but have read through forums on insolvency and hadn’t seen this mentioned before. I got into a mess tax wise with my 5 year old limited company which was totally my fault as a lot of domestic stuff happened - an emigration that went wrong , long covid , health issues and it all got on top of me - the business aspect kept going fine, my admin simply didn’t . I ended up with time to pay arrangements and this is being done ok - corp tax mainly around £30k and fines and an o/d directors loan ( following the humongous expense of family moving back) the o/d directors loan bumped up the corp tax considerably , as couldn’t pay it all back in within 9 months.

I have since set up a new ltd co and that is being operated perfectly as to be honest I frightened myself how quickly not keeping on top of tax ( and i did my own accounts as in theory it’s not complicated- now got accountant ) - I am using money from this company which hasn’t changed income wise to pay back the corp tax due and also pay down the o/d directors loan on old company - so money still going into that old account and I’m still filing that company at companies house and HMRC Only HMRC as debtor plus a companies house late filing bill .

Once it is cleared off and HMRC are fully clear can I then apply for dissolution ? even if some of the o/d directors loan technically still due back in - do I have to declare amount due as a dividend and account for it on self assessment ( will get a whopping self assessment ! ) or is it just ‘gone’ if dissolved.

I haven’t done a CVL partly because of cost as things are still somewhat tight and partly because I would rather pay back what’s due , as I’m still in business and hopefully can drag it out over 18 months to 2 years. and I can see a liquidator wanting the O/D directors loan paid asap and I can’t do that - we don’t own our home and my personal debt means I am unlikely to just be able to finance it - I also don’t want a ban or to be made bancrupt and frankly over a period my behaviour was somewhat negligent - as I say only debtor really is HMRC , so no one else likely to wind me up .

Are you allowed to keep a company up and running mainly for the purposes of paying back what’ you owe even if not using it for trading operations?
 
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Gyumri

Free Member
Nov 25, 2008
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It seems that the company has already paid the s455 charge on the outstanding loan so nothing wrong in keeping the loan outstanding and allowing the company to remain dormant. There is nowt much else you can do in your present situation.

It seems like you are making all the right efforts in paying back into the company what you can afford and then I assume that the money you pay in to reduce the ODLA will pay off over time anything owed to hmrc.

So it would be a win-win situation.
 
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Lisa Thomas

Business Member
Business Listing
Apr 20, 2015
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www.parkerandrews.co.uk
You accountant can give you advise on dissolving the company once the tax has been repaid.

As regards the DLA repayments, these are decided on case-by case.

I always assess the affordability of the director, and try to reach an agreement that is reasonable. Sometimes partial balances can be written off. Often directors can repay what they owe in installments.
 
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Bobbo

Free Member
Jul 7, 2020
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If you have an accountant now, why are you not asking them these questions about the 'old' company?!?!?!!??!?!?!?!?!?!?!

With knowledge of your current circumstances (i.e. the 'new' company) they are probably better placed than anyone here to comment.

The 'extra' corporation tax regarding the overdrawn director's loan (strictly participator's loan, rather than director) is refundable as that loan balance is repaid to the company.

I daresay you aren't paying the company interest on the overdrawn DLA so you may need to look at compliance with BIK rules regarding these beneficial loan.
 
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Lisa Thomas

Business Member
Business Listing
Apr 20, 2015
5,439
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www.parkerandrews.co.uk
Upvote 0

Lisa Thomas

Business Member
Business Listing
Apr 20, 2015
5,439
1
1,441
www.parkerandrews.co.uk
Upvote 0

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