AJ Accounts
Tax-Efficient Pay Strategy

How your money comes out

Company name
Director
Tax Year 2026/27
Company profit (before salary & tax) £
Director salary (each) £
Dividends drawn (total, split equally) £
Employer pension (total) £
Paid by the company, before tax — reduces corporation tax, no income tax or NI.
01

The headline

for the plan as set above
In your pocket this year
£0
net cash after all tax
Total tax & NI paid
£0
corporation tax + dividend tax + NI
Effective tax rate
0%
on profit extracted
02

How the money flows

from company profit to your pocket
03

What lands in your pocket

04

Your options for taking it out

same profit, three routes — ✱ marks the best result
Best result — leaves the most money with you overall. Pension funds are yours but locked until pension age (currently 57).