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.
Tax-efficient remuneration
How to extract funds from your company as cheaply as possible.
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?
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?
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.

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