Your company does not pay Corporation Tax on money you lend it.

If you charge interest

Interest you charge your company on a loan counts as both:

a business expense for your company

personal income for you

You must report the income on a personal Self Assessment tax return.

Your company must:

pay you the interest less Income Tax at the basic rate of 20%

report and pay the Income Tax every quarter using form CT61

You can request form CT61 online or call HM Revenue and Customs.