Dividend vs salary: the director's guide

For most UK owner-managed limited companies, the tax-optimal pay structure is a low salary up to the National Insurance threshold (~£9,100), with the rest extracted as dividends. The exact mix depends on your other income, pension contributions, and whether you're reinvesting profits.

R&D tax credits for small businesses

R&D tax credits are a UK government incentive that gives Corporation Tax relief (or a payable credit) for spending on qualifying research and development. Since April 2024 the regimes have been simplified into the merged RDEC scheme plus Enhanced R&D Intensive Support for loss-making SMEs.

EIS and SEIS explained for UK founders and investors

The Enterprise Investment Scheme (EIS) gives UK investors 30% Income Tax relief on up to £1 million per year invested in qualifying companies. The Seed Enterprise Investment Scheme (SEIS) gives 50% Income Tax relief on up to £200,000 per year invested in very early-stage startups.