Dividends:

·         Types

·         Requirements/conditions

·         Tax/NICs treatment (for both the employer and director/shareholder)

·         Potential pitfalls

Payroll

·         Minimum salary/bonus (factors to consider)

·         Tax/NICs treatment (for both the employer and director/shareholder)

·         Potential pitfalls

Comparison

·         Factors to be considered

·         Tax/NICs efficiency (with examples)

·         How Croner-i can help you to advise your clients on profit extraction