a company director overdraws his current account with the company in 1 year and pays s419 tax.
the next year he pays off the current account and becomes eligible to charge the company interest,
do you claim back the s419 tax by amending the earlier ct600?-(although the current account balance is the same and repaid in the next year)
is it [ossinble to claim a s419 tax credit? in the year the current account was paid off?