The comprehensive guide to understanding director's loan accounts

A director’s loan account (or DLA) is a record of all the transactions that happen between a limited company and a director, other than salaries and dividends.

Our guide explains director’s loans and DLAs in more detail. It includes who can use them, what they can be used for, and how to account for director’s loans in your company’s bookkeeping.

We also explain the tax implications of using your director’s loan account, both for you and for your limited company.