Directors
Salary, dividends, and tax planning
Corporate Tax in Bulgaria: The 10% Flat Rate Guide for 2026
How Bulgarian Corporate Income Tax works in 2026: the flat 10% rate, quarterly advance payments, the 31 March return deadline, and tax-on-expenses for entertainment.
Company Tax in Australia: 25% vs 30% Explained for 2025–26
How Australian company tax works: 25% base rate vs 30% standard rate, the base rate entity test, passive income, franking credits, and quarterly PAYG instalments.
Corporation Tax in Ireland: 2026 Guide for Founders
How Corporation Tax works for Irish limited companies in 2026: 12.5% trading rate, 25% passive rate, Pillar Two top-up, CT1 filing, preliminary tax. With worked examples.
PAYE, PRSI and USC: How Irish Payroll Works in 2026
Complete guide to Irish payroll: PAYE income tax bands, PRSI rates, USC bands, employer obligations under PAYE Modernisation, monthly remittance and director special rules.
QSBS Section 1202: $10 Million Tax-Free for Founders Explained
Section 1202 Qualified Small Business Stock lets US founders exclude up to $10m or 10× basis of capital gain on sale of qualifying C-corp stock. Eligibility, the 5-year hold, state conformity issues.
S-Corp Election: When It Pays Off (and When It Doesn't)
When US business owners should elect S-corporation tax treatment: profit thresholds, reasonable compensation, FICA savings worked examples, and the eligibility tests.
Salary vs Dividends in Ireland: What Should a Director Take?
How Irish company directors should structure their pay in 2026: salary efficiency, dividend taxation (no franking credits), pension contributions and worked examples.
Superannuation Guarantee 2025: The 11.5% to 12% Transition
How the Australian Super Guarantee rate change to 12% from 1 July 2025 affects employers, what counts as Ordinary Time Earnings, the SGC trap and Payday Super reform.
UAE Corporate Tax in 2026: The 9% Rule for Founders
How UAE Corporate Tax works in 2026: 0% on first AED 375k, 9% above, QFZP free zone treatment, registration deadlines, and the 9-month CT return cycle.
How Much Can I Pay Myself as a Director? UK Guide 2025/26
Complete guide to paying yourself as a UK limited company director. Optimal salary, dividends, pension, and extraction strategies at every profit level.
Cycle to Work Scheme for Limited Company Directors: Complete UK Guide
How UK limited company directors can use the cycle to work scheme to get a bike tax-free. Salary sacrifice setup, tax savings, e-bikes, and what happens at the end of the hire period.
Director Responsibilities and Liabilities in UK Limited Companies
Complete guide to director duties under the Companies Act 2006, personal liability risks, piercing the corporate veil, disqualification, and D&O insurance for UK company directors.
EV Salary Sacrifice Schemes: The Complete Guide for UK Company Directors
How electric vehicle salary sacrifice works for UK limited company directors. Save thousands with the 2% BIK rate, understand OpRA rules, and compare scheme providers.
Multiple Directorships: Tax Implications & Planning Guide for UK Directors
Understanding the tax implications of being a director of multiple companies in the UK. Learn about NI annual earnings periods, salary strategies, dividends, associated company rules, and how to stay compliant.
Shareholder Agreements for UK Limited Companies: The Complete Guide
Everything you need to know about shareholder agreements. Key clauses, good/bad leaver provisions, pre-emption rights, and when to get one drafted. Protect your business and relationships.
Tax-Free Childcare for UK Company Directors: Complete 2025/26 Guide
How UK limited company directors can claim Tax-Free Childcare and save up to £2,000 per child annually. Eligibility requirements, application process, and director-specific considerations explained.
Business Asset Disposal Relief: Pay Just 10% CGT When Selling Your Company
How to qualify for Business Asset Disposal Relief (formerly Entrepreneurs' Relief) and pay only 10% capital gains tax when selling your UK limited company.
Closing Your Limited Company: Strike Off vs MVL vs Selling
How to close your UK limited company. Compare strike off, Members' Voluntary Liquidation, and selling - which option saves the most tax?
Company Car vs Mileage Allowance: Which Saves More Tax in 2025/26?
Should you get a company car or claim mileage? Compare BIK tax, mileage rates, and total costs for UK limited company directors.
Directors' Loan Account: The Complete UK Guide to Borrowing From Your Company
Everything you need to know about directors' loan accounts. S455 tax, bed and breakfasting rules, repayment strategies, and how to avoid HMRC penalties.
Dividend Timing Strategy: When to Declare Dividends for Maximum Tax Efficiency
Strategic dividend timing for UK limited company directors. Tax year boundaries, spreading income, and avoiding higher rate tax through smart planning.
Electric Car Through Your Limited Company: The 2% BIK Tax Advantage
How to get an electric car through your UK limited company. The 2% benefit-in-kind rate, salary sacrifice schemes, and which option saves you the most.
Employing Your Spouse in Your Limited Company: The Complete Tax-Saving Guide
How to legitimately employ your spouse in your UK limited company. Realistic salaries HMRC accepts, pension contributions, and tax savings explained.
Life Insurance Through Your Limited Company: Relevant Life Cover Explained
How to get tax-efficient life insurance through your UK limited company. Relevant Life Cover saves Corporation Tax and avoids P11D benefits.
Maternity and Paternity Pay for Company Directors: Your Complete UK Guide
Can you claim Statutory Maternity Pay as a director? SMP, SPP, and Maternity Allowance explained for UK limited company directors.
Mortgages for Limited Company Directors: The Complete UK Guide
How to get a mortgage as a UK limited company director. Which lenders accept dividends, SA302 requirements, and how to maximise your borrowing.
Private Health Insurance Through Your Limited Company: Is It Worth It?
How to get private health insurance through your UK limited company. BUPA, Vitality, AXA - the tax treatment and whether it makes financial sense.
Stocks & Shares ISA for Company Directors: The Tax-Free Wealth Building Strategy
How UK limited company directors can use Stocks & Shares ISAs to build tax-free wealth. The dividend to ISA loop explained, with 20-year compound examples.
Trivial Benefits: £300 Tax-Free From Your Limited Company Each Year
How to use the trivial benefits exemption to get £300 tax-free from your UK limited company. Gift cards, vouchers, and small perks without P11D.
Salary vs Dividends 2025/26: How Much Tax You Actually Save (With Numbers)
Salary vs dividends for UK directors in 2025/26. Side-by-side calculations showing exactly how much you save with a £12,570 salary plus dividends strategy versus salary only.
Company Car vs Mileage Allowance: Which Saves You More Tax?
Compare company car benefit in kind vs mileage allowance for UK limited company directors. Calculate which option saves more tax with worked examples for petrol, diesel and electric vehicles.
Director's Loan Account (DLA) Guide: What Every UK Director Must Know
Complete guide to Director's Loan Accounts for UK limited companies. Understand S455 tax, benefit in kind rules, and legitimate ways to clear an overdrawn DLA.
Dividend Timing Strategy: When to Take Dividends from Your Company
When to take dividends from your UK limited company for maximum tax efficiency. Optimal timing around tax year boundaries, year-end considerations, and avoiding illegal dividends.
Employing Family Members in Your Limited Company: Tax Benefits and Rules
Can you employ your spouse or family members in your UK limited company? Yes - and it can save significant tax. Learn HMRC rules, tax benefits, and how to do it properly.
National Insurance for Directors 2025/26: Complete Guide to Class 1, 2 and 4
Understand National Insurance for UK company directors. Learn about Class 1, employer's NI, the annual earnings period, optimal salary for NI, and how to minimise your contributions legally.
PAYE for Directors 2025/26: How to Pay Yourself Through Payroll
Complete guide to running PAYE as a UK limited company director. Learn when to register, how to set up payroll, make RTI submissions, and avoid common mistakes.
Pension Contributions Through Your Limited Company 2025/26: The Complete Guide
How to make pension contributions as a UK limited company director. Save Corporation Tax, avoid NI, and build retirement wealth tax-efficiently in 2025/26.
Optimal Director's Salary 2025/26: Tax-Efficient Pay Guide
Find the most tax-efficient director's salary for 2025/26. Compare salary vs dividends and learn how to maximise your take-home pay as a limited company owner.
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