If your director’s loan account (DLA) is overdrawn and has been for some time, you may be considering writing it off to tidy things up. On the face of it, waiving the loan seems simple—but it can come with an unexpected cost: National Insurance (NI) charges for both you and the company. So, how can you clear the debt without triggering an NI bill? Let’s break it down. Business men caught in a net Understanding Loan Waivers and Tax Treatment When a company writes off a loan ma