Free guides for UK limited company directors and contractors
About these guides
Plain-English answers to the questions UK freelancers and contractors actually ask — IR35, salary vs dividends, corporation tax, expenses, HMRC investigations, and more. All updated for the 2025/26 tax year.
Not sure where to start?
Tax planning
Optimal salary and dividend split
The most tax-efficient way to pay yourself from a limited company in 2025/26.
How to pay dividends correctly
Board minutes, dividend vouchers, distributable profits — done properly.
How to extract profits
All five methods to get money out of your limited company — and in what order.
Paying your spouse through your company
Income splitting, HMRC's settlements legislation, and how to do it correctly.
Pension contributions through your Ltd company
Employer pension contributions: the single most tax-efficient profit extraction method.
Pension — questions answered
Annual allowance, SIPP vs SSAS, carry forward, and whether personal contributions also work.
How to optimise your tax as a contractor
The complete legal tax planning checklist for Ltd company contractors.
How much tax does a contractor pay?
Real figures at different income levels — what you'll actually keep.
UK tax rates & rules
Corporation tax rates 2025/26
19%, marginal relief, and 25% — which rate applies to your company?
VAT and the flat rate scheme
When to register, how the FRS works, and whether it's right for your business.
What expenses can I claim?
Home office, mileage, equipment, training — the complete 2025/26 guide.
Payroll & company admin
Payroll for directors
Do you need PAYE? RTI, thresholds, Employment Allowance, and year-end obligations.
Confirmation statement guide
What it is, when it's due, how to file it, and what happens if you miss it.
Confirmation statement — questions answered
What changes to report, how to file yourself, SIC codes, and what happens if you miss the deadline.
What does my accountant do?
The six core annual obligations — and what should be included in your monthly fee.
File your confirmation statement — £59
One-off filing service. We handle it for you — or get it included free with Autobooks from £89+VAT/month.
Insurance & risk
Professional indemnity insurance
Do you need PII? How much cover, what it costs, and what else your Ltd should have.
PII — questions answered
How much cover you need, what's excluded, run-off cover, and whether your Ltd can pay the premium.
HMRC investigation guide
What triggers an enquiry, what HMRC can demand, penalties, and how to protect yourself.
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