Profit extraction & dividend planning
Since 6 April 2026, dividend tax is 10.75% in the basic band, 35.75% in the higher band and 39.35% on top, and the dividend allowance is just £500. That makes your salary-versus-dividend split, where your PAYE salary meets your personal tax, matter more than ever. We model the best mix for you, work in the £12,570 personal allowance and National Insurance, and time payouts across tax years to keep your effective rate as low as the rules allow.














