S455 Corporation Tax exposure summary

GET https://app.speybooks.com/api/v1/director-loans/s455-exposure

Calculates the S455 Corporation Tax exposure across all directors with overdrawn DLA balances. Returns the total overdrawn balance and the per-director tax charge at the current S455 rate. Used for CT600 planning.

Response

200 S455 exposure per overdrawn director with current rate, total exposure, and BiK flags.

Show response fields

asOfDate string

directors array<object>

Show child attributes

balancePence integer

bikApplicable boolean

directorId string

fullName string

s455ExposurePence integer

s455Rate number

totalExposurePence integer

totalOverdrawnPence integer

Request GET /v1/director-loans/s455-exposure curl

curl https://api.speybooks.com/v1/director-loans/s455-exposure \
  -H "Authorization: Bearer sk_test_..."

Response 200

{
  "success": true,
  "data": {
    "asOfDate": "2026-02-19",
    "s455Rate": 33.75,
    "totalOverdrawnPence": 500000,
    "totalExposurePence": 168750,
    "directors": [
      {
        "directorId": "dir_1",
        "fullName": "William Murray",
        "balancePence": 500000,
        "s455ExposurePence": 168750,
        "bikApplicable": false
      }
    ]
  }
}