Special rules for directors

1. [Expenses and benefits](https://library.croneri.co.uk/po-heading-id_kVExWSCzfEeZrLuqxsLfwA)

1.1. Directors' travel

1.2. The director's family

2. [Directors' drawings and loan accounts](https://library.croneri.co.uk/po-heading-id_Dpd3EhvJ5keSYBAEkjs6aw)

2.1. Introduction

2.2. Loan accounts

2.3. Writing-off an overdrawn loan account

2.4. Drawing with company credit cards

2.5. Interest on directors' loan accounts

2.6. Interest paid to a director

3. [NICs for directors](https://library.croneri.co.uk/po-heading-id_mwbnxgLBnUC4AzgnHzuDaQ)

3.1. Earnings periods

3.2. Establishing the earnings period

3.3. Fragmentation of earnings

4. [General](https://library.croneri.co.uk/po-heading-id_ElPLyoex7kyGDXTw2dII5Q)

4.1. Directors' duties

4.2. Who is a director?

4.3. NMW

5. [Directors' earnings](https://library.croneri.co.uk/po-heading-id_Dscb523NA0ibTJFl0ZslVg)

5.1. When PAYE is due

5.2. Waiver of remuneration

5.3. A payroll exception

5.4. Combining consultancy and directorship

6. [Other matters](https://library.croneri.co.uk/po-heading-id_GwYP5IWVKUShBQ5IFwc8sg)

6.1. Directors' tax paid by employer

6.2. Personal liability