Salary vs. dividends: Top 5 profit extraction strategies

From 2025/26, directors of close companies must itemise dividends on tax returns, giving HMRC clearer insight into total remuneration. With rising taxes and closer scrutiny, profit extraction is becoming more challenging. This seminar explores whether the salary–dividend model still works, HMRC’s view on acceptable planning, the impact of recent income tax and NI changes, and practical alternative strategies, pitfalls and guidance for advisers supporting directors.