Profit Extraction Beyond Salary and Dividends
Dividend rates rose again in April 2026. Six ways to take profit from your company that are now worth more than they have been for years.
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Practical guidance on UK tax, HMRC compliance, accounting software, and business strategy , written by ICAEW-registered Chartered Accountants.
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The High Income Child Benefit Charge
Earn over £60,000 and Child Benefit is clawed back via your tax return. It is based on one parent, not the household, and pensions can cut it.
Read articleBusiness Asset Disposal Relief in 2026
BADR meant a 10% rate on selling your business. It is 18% from April 2026, and the conditions must be met two years before you sell.
Read articlePayments on Account Explained
Your first Self Assessment bill can be 150% of the tax you expected. Payments on account are why, and you can reduce them if income is falling.
Read articleManagement Accounts: Why Monthly Wins
Annual accounts tell you what happened up to a year ago. Management accounts tell you what is happening now, while you can still do something about it.
Read articleHow Much Is Your Business Worth?
Most owners have a number in mind and no basis for it. The three methods buyers actually use, and the factors that move the multiple more than profit does.
Read articleElectric Company Cars: The 2026/27 Tax Case
A petrol company car is usually a tax mistake. An electric one, at 4% benefit-in-kind for 2026/27, still is not. The numbers in full.
Read articleDormant Companies: What You Must Still File
A dormant company is not a dormant obligation. Confirmation statements and accounts still fall due, and one stray transaction can end dormancy.
Read articleEmploying Your Spouse and Alphabet Shares
Spreading income across a household uses two sets of allowances. Done properly it is legitimate; done carelessly it meets the settlements rules.
Read articleLLP or Limited Company: Which to Choose
Both give limited liability and file at Companies House. The difference is tax: LLP members pay income tax and NIC whether or not they draw profits.
Read articleAssociated Companies and Marginal Relief
Since April 2023 the corporation tax thresholds are split between associated companies. Two companies means 25% starts at £125,000, not £250,000.
Read articleCorporation Tax Deadlines and Payments
Corporation tax is due before the return that calculates it. The nine-month payment date, the twelve-month filing date, and what late costs.
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