Hi mgr.kamil,
Generally, where an employee/director is given a loan over £10,000 and interest is calculated at or above HMRC's official interest rate, then there is no benefit to report.
However, if the loan is provided via the director's loan account and it is overdrawn (where the director has taken money out of the company that is not classed as dividend or salary and the figure exceeds any money they have put into the company) then the director will be deemed to be benefitting from a director's loan. If the loan exceeds £10,000 at any time in the tax year, then a benefit in kind has to be calculated on the P11D form.
Expenses and benefits: loans provided to employees
Thank you.