Limited Company

Salary or Dividends

Dividends and PAYE/NI – Salary or Dividends

You are no doubt aware of the potential advantages relative to the payment of salary or dividends by your company to its director/shareholders. In particular, dividends do not attract national insurance contributions. So, while tax is due it is not collectible through the PAYE method. Filing the receiver’s self-assessment tax return form with no direct

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