Employer pension contributions are one of the most tax-efficient ways for limited company directors to extract value. Here is how the £60,000 allowance, carry forward, and the corporation tax deduction stack up against dividends in 2026/27, with a worked example.

The S455 tax rate on overdrawn director's loan accounts rose to 35.75% from April 2026. Here is what the change means, how the nine-month deadline works, and what limited company directors should do before their next year end.

HMRC lets employers and directors hand out small perks completely free of tax and National Insurance. Here is how the £50 trivial benefits rule works, and the £300 a year that most company directors never claim.