September 27, 2026
Dividend Waivers: When and How to Use Them
A dividend waiver needs a deed executed before the dividend is declared, and a real commercial reason. HMRC's five warning signs and the s624…
Read articleDirector Pay & Dividends
Director salary, dividend tax, director’s loans and taking money out of a limited company.
September 27, 2026
Can You Pay Yourself Dividends Monthly?
Monthly dividends are legal, but each payment needs distributable profits, a minute and a voucher at that date. The salary and director's loan risks…
Read articleSeptember 16, 2026
4 Ways to Take Money Out of a Limited Company
Salary, dividends, director's loan and pension contributions compared on 2026/27 rates — with the tax treatment of each and why pensions beat dividends.
Read articleSeptember 16, 2026
Employment Allowance for Single-Director Companies: Can You Claim?
Single-director companies cannot claim the £10,500 Employment Allowance. The exact exclusion, when a company does qualify, and how the claim actually works.
Read articleSeptember 16, 2026
Director’s Loan Accounts Explained (and the s455 Tax Trap)
Section 455 is 35.75% for loans made from 6 April 2026, 33.75% before. The £10,000 benefit in kind threshold, CT600A, the nine-month deadline and…
Read articleSeptember 15, 2026
Illegal Dividends: What Happens When Profits Don’t Cover Them
Paying a dividend without distributable profits is unlawful under Part 23 CA 2006. Who repays it, the director exposure, and the 35.75% s455 charge.
Read articleSeptember 15, 2026
Salary and Dividend Calculator Guide: Finding Your Optimal Split for 2026/27
How the salary and dividend optimisation actually works, with full arithmetic at £30k, £60k and £100k of profit — on the new 10.75% and…
Read articleSeptember 8, 2026
Employer NI at 15% from £5,000: What It Means for Director Pay
Employer NI is 15% above a £5,000 threshold. The cost at each salary level, why salary still beats dividends to £12,570, and where the…
Read articleSeptember 7, 2026
How to Pay Yourself a Dividend Legally (Vouchers, Minutes, Timing)
Distributable profits, board minutes, dividend vouchers and the date a dividend counts as paid. What the Companies Act actually requires, and the cost of…
Read articleSeptember 7, 2026
The Most Tax-Efficient Director Salary for 2026/27
£12,570 for most sole directors — with full arithmetic. Employer NIC at 15%, the £5,000 threshold, and why single-director companies cannot claim Employment Allowance.
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