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Tax-efficient remuneration

How to extract funds from your company as cheaply as possible.

Directors: Tax planning toolkit for 2025/26

Last Updated: 28 May 2025

What tax planning opportunities and strategies are available to directors? What's the optimum way to extract profits in 2025-26? What tax reliefs and tax deductions are handy to consider? This planner looks at a range of director tax issues. 

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Do I pay a salary or dividend? 2025-26

Last Updated: 03 November 2025

This guide explores the tax-planning points and pitfalls of creating a tax-efficient pay package. Should 'excess profits' or one-off amounts of income be paid out of a company as a salary or dividend?

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Salary 2025/26 (interaction with NICs)

Last Updated: 03 September 2025

Is it still tax-efficient to pay a very low salary? Is it beneficial to pay a slightly higher salary to claim the Employment Allowance? What if the Employment Allowance is not available?

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Directors: Tax planning toolkit for 2024/25

Last Updated: 12 March 2025

What tax planning opportunities and strategies are available to directors? What's the optimum way to extract profits in 2024/25? What tax reliefs and tax deductions are handy to consider? This planner looks at a range of director tax issues. 

Hands in board meeting

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Do I pay a salary or dividend? 2024/25

Last Updated: 23 April 2024

This guide explores the tax-planning points and pitfalls of using dividends to create a tax-efficient pay package. 

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Salary 2024/25 (interaction with NICs)

Last Updated: 03 April 2024

Is it still tax-efficient to pay a very low salary? Is it beneficial to pay a slightly higher salary to claim the Employer's NICs allowance? What if the Employer's NICs allowance is not available? 

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Do I pay a salary or dividend? 2023/24

Last Updated: 16 October 2024

This guide explores the tax-planning points and pitfalls of using dividends to create a tax-efficient pay package. 

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  1. Directors: Tax planning toolkit for 2023/24
  2. Salary 2023/24 (interaction with NICs)
  3. Directors: Tax planning toolkit for 2022/23

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