Directors Payroll & Directors Loan Accounts

Director's Payroll and Director's Loan Accounts

LEARN HOW TO MANAGE YOUR DIRECTORS' LOAN ACCOUNTS AND HOW TO RUN A DIRECTORS' PAYROLL IN THE MOST TAX EFFICIENT MANNER

Buy £30.00

Course description

The director's loan account is simply a record of all transactions between the company and the director/s. You may also hear it being referred to as a Directors Current Account or a DLA. It’s the same thing. The amount owed to or from the director. If there are multiple directors in the business, each will have a separate directors' loan account in the balance sheet. The DLA is a balance sheet account of course because the balance is either:

  • an asset – money owed to the company or,
  • a liability – money owed to the director.

DLA’s can be made up of:

  • monies drawn down by the director
  • personal bills paid by the company

Offset by:

  • net amounts due of salaries and dividends not yet paid to the director
  • reimbursements of expenses paid by the director

Our course will help you to understand and manage your Directors' Loan accounts and how to run a Directors' Payroll in the most tax efficient manner.


Harry Daglish
Harry Daglish
Super Tutor

Hi there!
My name is Harry and I have been working closely alongside many business owners and bookkeepers here at Caseron.

Management accounting always caught my attention, there is real value to be had by being proactive in business as opposed to simply reacting to events which have long since passed.

I have a real passion for helping others and have a great respect for people who are brave enough to ask questions; the only silly question is the one never asked. I actively encourage people to ask for as much help as they need.

It often surprises me how little support there is out there for business owners when it comes to bookkeeping and accounting, so many times we see people who want to understand their numbers better but simply don't know where to start.
This is where my thirst for training others grew: I look forward to being your instructor!