If the director of a limited company paid the wages of an employee of the company out of his own money, could the director reclaim this money from the company in the form of an expense claim, and if so, what would the journal entries be?
By virtue of somebody being employed by the company, their wages should go through the company payroll. Limited companies are also subject to audit, and directors' expenses claims are quite high profile. So to try to pay somebody 'off payroll' and claim the cost as an expense for a director... audit would be all over it. HMRC wouldn't be best pleased either when it found out due to paying somebody off payroll means no employer/employee taxes paid for that person.