Business tax rates and thresholds

Details of current tax rates, rates for the previous year and forthcoming changes to tax rates and tax thresholds, plus helpful tools and calculators.

A man does the sums to work out whether he should pay himself a salary or dividends
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Salary or dividends: which pays you more?

What’s the most tax-efficient way to pay yourself as a business owner? Guidance and sample calculations to help you work out whether to take pay as a salary or as dividends from your limited company.