Hello and welcome to the site. Thank you for your question.
Provided you have retained earnings from previous year and they are sufficient to cover the excess drawing, then you can treat this as dividend paid out of taxed profits retained.
Example... retained profits from previous year say £10,000
Profit after tax this year £7,000
Drawings this year £10,000 (dividends)
Retained profit end of this year (10,000+7,000-10,000) = £7,000
This should work...
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.