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Extra resources for A Pan-European Interpretation of Donoso Cortes issue 125
As we’ve stated all along, it’s important to look at the tax position of both the owner of the company and the company itself. Companies cannot claim a tax deduction for dividend payments, whereas payments of salary can be claimed. Furthermore, the class 1 secondary national insurance contributions are also tax deductible. The more deductions a company can claim the lower its corporation tax bill. Impact on the Company’s Tax Bill So taking a dividend may have decreased Bob’s tax liability dramatically but it will have increased the company’s tax bill.
Of course it’s very unlikely that all the profits of your business can be reinvested. If you want to pay yourself an income the question as to whether you should incorporate or not becomes a great deal more complex. A whole host of factors come into play: national insurance, how much of the company’s profit you would need to extract as dividends, the level of the company’s profits and the tax-splitting opportunities available to you and your spouse. We’ll look at each of these factors in turn, starting with national insurance.
The following points should be borne in mind: • Dividends are taxed at effective rates of 0% and 25%, bonuses and salary are taxed at 10%, 22% and 40%. • Salary payments fall into the PAYE regime, whereas tax on a dividend is paid by 31 January following the end of the tax year. • Dividends are not subject to national insurance. • The company cannot claim a tax deduction for dividend payments.