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- What exactly is a director loan? A loan to director or an overdrawn director loan account? The terminology can get quite confusing with a director loan account. So in this video, we will cover what exactly is a directors loan account and some commonly used terminology? How much can a director borrow or lend between them and their company? How does the accounting work for a director loan account? What taxes are potentially payable on a director loan account, either through borrowing or lending and the recommended paperwork for a director loan account. Before I get into todays video, please be sure to hit that subscribe button as well as the notification bell to make sure youre kept up to date with all of our latest content. This really helps us to produce more helpful videos and to get you free quality advice from real qualified accountants. (upbeat music) ing to HMRC, a directors loan is when you, as a director, get money from your company that is not a salary, dividend or expens