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Director Dividends: Keep It Clean

## Reserves
– Pay dividends only from distributable profits; check management accounts.

## Paperwork
– Minutes + vouchers each time; match payment dates.

## Loan accounts
– Avoid overdrawn DLAs; know s455/benefit-in-kind risks.

## Quick habits
– Quarterly management accounts; reconcile DLA monthly.
– Separate board approval and payment steps.

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