You must keep a record of any money you borrow from or pay into the company - this record is usually known as a 'director's loan account'. This article explores your legal rights and obligations concerning director loans so your business can avoid a director loan dispute.You can request form CT61 online or call HM Revenue and Customs. HMRC Shipley Accounts Office 0300 051 8371. A director's loan is a loan taken out of the company that is not used to replace a salary, dividends, expense reimbursement, or to repay an existing loan. At PB Associates, we can provide guidance on the rules regarding the reporting and financial responsibilities in the Middlesex area. Directors Loan Account (DLA) is an account on the company financial records that reports all transactions between the director and the company. Bradbury Stell can provide expert advice on forming a limited company to businesses in the Middlesex area. Here are some of the issues to consider.