Discover game-changing profit extraction strategies with this comprehensive PDF Report. Understand the tax rules and maximise your earnings with this essential guide.

Why this matters

The Autumn Budget 2025 made yet more announcements that will affect profit extraction for owner managers. Our Report explores innovative methods for maximum tax efficiency.

What's inside?

• Dividend tax hikes:Stay informed with the latest from the 2025 Autumn Budget
• Effective planning:Optimise your profits with expert advice
• Exploring alternatives:Discover ideas beyond salary and dividends
• Adapting to changes:Assess your company's structure after the recent corporation tax, employer NI and dividend tax hikes – is a company still tax efficient?

Also included: Profit extraction calculator and ready to use downloadable documents.

Stay ahead of the game and ensure you're extracting profit in the most effective ways.

Table of contents Introduction 1. NI rates and thresholds 1.1. National Insurance 1.2. The employment allowance (EA) 1.3. Dividends 1.4. Other recent changes affecting profit extraction 2. The alternative basis for directors’ NI 2.1. Alternative basis v standard basis 2.2. Benefits of alternative basis 2.3. Opting to use the alternative basis 3. Salary and dividends 3.1. Optimal profit extraction 3.2. Single person company and no other income 3.3. Employment allowance is available 3.4. Director has other income and only entitled to personal allowance 3.5. All income 3.6. Profits much higher 3.7. Undrawn profits 4. Making your money go further 4.1. Other options 4.2. Tax-free benefits 4.3. Employer pension contributions 4.4. Special tax rates for savings income 4.5. Income splitting 5. Is your company still the right vehicle after Budget 2025? 5.1. What changed in 2023? 5.2. Marginal relief 5.3. What’s changing in 2026? 5.4. Company v unincorporated business 5.5. Disincorporation 6. Increasing efficiency - a simple case study 6.1. Case study 1 - Making more of what you’ve got 6.2. Case study 2 - Taking extra income 7. Documents 7.1. Dividend voucher 7.2. Dividend paperwork 7.3. Dividend waiver 7.4. Director’s or employee’s loan account record and aggregation election