Directors' loan repayment

I am self employed and I have used my own savings to finance
the business, paying rent, travel costs etc.

These I have recorded in the director’s loan nominal account which current
stands at minus circa £14000, (i.e. the business has £14,000 of my money). This has been funded from my personal current account.

My business income has gone into my company account and from
time to time I transfer money from my business account to my personal current
account. I record these transactions as loan
repayments. This year I have transferred
£12,000 and reduced the director’s loan to £2,000.

Question: Does this £12,000 represent personal income and
subject to income tax or does it constitute a loan repayment and treated as a
profit and loss item?

Being a self employed you cannot have director loan account, that is only for limited companies.

Also being a self employed your income is taxable regardless you withdraw it or not.

Any money introduced would be classed as capital introduced to business