Guidance

HMRC directors' loan accounts toolkit

Guidance for tax agents and advisers on directors’ loan accounts in Company Tax Returns.

Documents

Directors' loan accounts toolkit 2014 to 2015 Company Tax Returns

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Directors' loan accounts toolkit 2013 to 2014 Company Tax Returns

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Guidance on common errors on directors’ loan accounts in client tax returns.

Published 1 January 2014
Last updated 19 April 2018 + show all updates
  1. The directors’ loan accounts agent toolkit for 2017-18 has been created.
  2. The Agent toolkit for 'Directors’ Loan Accounts' updated for 2016 to 2017 has been updated.
  3. Agent toolkit for Directors' Loan Accounts for 2016 to 2017 has been added.
  4. Agent toolkit- Directors' Loan Account further update September 2016.
  5. Agent toolkit for Directors' Loan Accounts Toolkit updated for 2015 to 2016.
  6. Directors' loan account toolkit 2014 to 2015 Company Tax Returns added to the page.
  7. First published.