What Is a Director’s Loan Account: Rules, Tax and Risks

Accounting September 23, 2026

Take £5,000 out of your company that isn’t salary, a dividend or an expense claim, and it lands in your director’s loan account (DLA). Think...

Accounting Aug 01, 2026

For limited company directors and investors alike, dividend tax is one of the more nuanced parts of the UK tax…

Accounting Jul 27, 2026

Payments on account can take people by surprise, whether you’ve just filed your Self Assessment return and the bill is…

Accounting Jun 25, 2026

If you run a limited company, the question that actually matters is how much you keep. This guide to limited…

Accounting May 22, 2026

A sole trader who invoiced £55,000 last year but spent £20,000 on costs has qualifying income of £55,000, not £35,000.…

Accounting Apr 13, 2026

As of 6 April 2026, Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is officially the new standard…

Accounting Mar 09, 2026

Growing your business is a good problem to have. If the ease of being a sole trader no longer meets…

Accounting Feb 13, 2026

For many years, the concept of Making Tax Digital (MTD) has seemed like a moving target. Delays and consultations followed…

Accounting Jan 15, 2026

Over the past decade, self-employment has become one of the fastest-growing sectors in the UK. Whether launching a consultancy career…

Accounting Dec 23, 2025

If you’re a landlord or self-employed, you may have heard updates about Making Tax Digital for Income Tax and wondered…