Guidance

Directors' loan accounts toolkit

Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.

Documents

Directors’ loan accounts toolkit 2021 to 2022 Company Tax Returns

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Directors’ loan accounts toolkit 2020 to 2021 Company Tax Returns

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Directors’ loan accounts toolkit 2019 to 2020 Company Tax Returns

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Directors’ loan accounts toolkit 2018 to 2019 Company Tax Returns

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Directors’ loan accounts toolkit 2017 to 2018 Company Tax Returns

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Find out about common errors on directors’ loan accounts in client tax returns.

Published 1 January 2014
Last updated 30 June 2022 + show all updates
  1. Directors’ loan accounts toolkit 2021 to 2022 Company Tax Returns' has been added.

  2. The Directors' loan accounts toolkit 2016 to 2017 Company Tax Returns has been removed.

  3. 'Directors’ loan accounts toolkit 2020 to 2021 Company Tax Returns' has been added.

  4. The directors’ loan accounts agent toolkit for 2019 to 2020 has been added

  5. The directors’ loan accounts agent toolkit for 2018 to 2019 has been added.

  6. The directors’ loan accounts agent toolkit for 2017-18 has been created.

  7. The Agent toolkit for 'Directors’ Loan Accounts' updated for 2016 to 2017 has been updated.

  8. Agent toolkit for Directors' Loan Accounts for 2016 to 2017 has been added.

  9. Agent toolkit- Directors' Loan Account further update September 2016.

  10. Agent toolkit for Directors' Loan Accounts Toolkit updated for 2015 to 2016.

  11. Directors' loan account toolkit 2014 to 2015 Company Tax Returns added to the page.

  12. First published.