S455 Corporation Tax exposure summary

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

Summarises S455 Corporation Tax exposure across the directors who are overdrawn, with each director's charge and the totals, computed at the rate in force as of the query date and returned in the response. Unlike the balance views, this summary charges each director's own overdrawn balance and does not aggregate connected persons.

Response

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

Show response fields

asOfDatestring

directorsarray<object>

Show child attributes

balancePenceinteger

bikApplicableboolean

directorIdstring

fullNamestring

totalOverdrawnPenceinteger

RequestGET/v1/director-loans/s455-exposurecurl

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

Response200

{
  "success": true,
  "data": {
    "asOfDate": "2026-03-31",
    "totalOverdrawnPence": 250000,
    "directors": [
      {
        "directorId": "dir_1",
        "fullName": "Fiona Grant",
        "balancePence": 250000,
        "bikApplicable": false
      }
    ]
  }
}