MA & Co Accountants
Director Tax Planner
Model salary, dividends, reserves and buffer levels to find a cleaner extraction plan. The calculator now tests whether your dividends still fit inside estimated distributable reserves instead of just assuming the company can pay them.
Tax year: 6 April 2025 to 5 April 2026
Indicative only
Default bands assume England, Wales or Northern Ireland
Company profit before director pay
£120,000
Brought-forward retained reserves
£0
Use the distributable reserves figure from your accounts or dashboard if you have one.
Director salary
£12,570
Dividends to draw
£50,000
This is your target draw. The planner will cap it if reserves and buffer do not support that level.
Other personal income
£0
Used for tax banding only. It does not count as extra take-home from this company.
Buffer to keep in company
£0
Use this to ring-fence cash for Corporation Tax, VAT, PAYE or working capital before paying dividends.
Employment Allowance eligible
Turn this on only if another employee is also liable for employer NIC. It is usually off for a single-director company.
Recommended for this setup
Salary £0 + dividends £0
The planner compares salary points across the full range and keeps the best tested net result that still respects your retained-reserve buffer.
Potential uplift £0 Max dividend now £0 Buffer target £0 Gross draw target £0
Current selected plan
£0
Corporation tax
-
Employer NIC (net)
-
Income tax (PAYE)
-
Employee NIC
-
Dividend tax
-
Retained reserves left
-
Max dividend now
-
Current-year result after CT
-
How this plan allocates profit and reserves
The chart reflects your selected salary, the dividends actually supportable after the reserve buffer, and the reserves left after the plan.
Director take-home Retained reserves left Corporation tax Employer NIC Income tax Employee NIC Dividend tax
Total tax cost-
Effective tax rate on current-year profit-
Indicative only for the 2025/26 tax year. Assumes one UK limited company director, standard UK dividend rules, and income tax bands for England, Wales or Northern Ireland. Scottish salary tax, student loans, benefits in kind, associated companies and payroll edge cases are not modelled. Employment Allowance is disabled by default because GOV.UK says a single-director company cannot claim it if that director is the only employee liable for secondary Class 1 NIC.  |  www.maandcoaccountants.com  |  info@maandcoaccountants.com