Quick Guide to your DLA

Carolyn Walsh • June 12, 2026

Getting your Ducks in a Row will Pay Dividends!

HMRC is tightening up the rules on how directors use their company bank accounts. Generally, any transaction which is not a payment of the director's salary or a dividend which has been properly reported, will be recorded in the Director's Loan Account; this is a practice that HMRC is targeting in an ongoing campaign.


It's fairly easy to keep your ducks in a row and avoid an unexpected tax bill with a new approach and regular monitoring.



This infographic summarises the key points; you can download an information sheet below.

Download Key Rules
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