Are you sure your question is correct. Seems a bit of a confusion.
- Why would you pay a client through a directors loan account. You can but its a bit unusual.
- You say “a payment is returned to the clients account for a director’s loan return” doesnt make sense.
Do you mean you have a client who has loaned an amount to the Director so thats gone back to the client.
Seems your client has 2 objectives. 1 as a client 2. as a loan provider?
Even if its that complex just create tags for that client.