Record a Director Loan Account transaction
POST
https://app.speybooks.com/api/v1/director-loans/Records a DLA movement and, unless suppressed, posts the double-entry journal the loan type calls for, between the loan account and the corresponding bank, dividend, or expense account. The amount sign must match the loan type's direction, or the movement is refused. Two advisories may accompany the result: a sizeable new loan to a director shortly after a comparable repayment raises a bed-and-breakfasting advisory, since the repayment may be disregarded for S455; a write off raises an advisory that the amount is treated as the director's earnings rather than as a distribution, which carries income tax and National Insurance. The movement and any advisories are recorded in the audit trail.
Body parameters
amountPenceintegeroptionalAmount in pence. Positive = company to director, negative = director to company. Sign must match loanType.
createJournalbooleanoptionalWhether to create double-entry journal entries. Defaults to true.
datestringoptionalTransaction date (YYYY-MM-DD).
descriptionstringoptionalTransaction description (1-500 characters).
directorIdstringoptionalDirector ID (e.g. dir_1).
loanTypestringoptionalType of DLA transaction. Determines the journal account codes and sign convention.
loan_to_directorloan_from_directorrepayment_to_companyrepayment_to_directordividend_offsetsalary_offsetwrite_offnotesstringoptionalOptional notes (max 2000 characters).
Response
201DLA transaction recorded. Includes journal transaction ID and any S455/bed-and-breakfasting warnings.
Show response fields
amountPenceintegeridstringjournalTransactionIdstringloanTypestringError codes
400Validation error or amount sign mismatch with loan type.
404Director not found.