Choosing the mix
Salary is deductible against corporation tax and can build UK National Insurance credits, but it needs a PAYE scheme, a payslip each period, and Real Time Information submissions to HMRC even when you never set foot in the UK.
Dividends need no payroll and no UK withholding, but they only come from profit after corporation tax, need a board resolution and voucher, and cannot legally be paid if the company has insufficient reserves.






