Directors' loan accounts can offer flexibility, but getting the rules wrong can lead to unexpected tax charges and compliance issues.

Updated for 2026/27, this practical guide explains the latest rules, reporting requirements and tax-planning opportunities, helping you manage directors' loans with confidence.

You'll learn:

• How the s.455 tax charge works
• Benefit-in-kind and NI implications
• HMRC reporting requirements
• Common pitfalls and anti-avoidance rules
• Tax-efficient ways to clear an overdrawn loan account

Written in Indicator's clear, jargon-free style, this guide provides practical advice, examples and expert insights to help you stay compliant and avoid costly mistakes.