London-based accountancy, tax and business support for UK and international clients.Client login · Resources · Start enquiry
Accountants4All logo

UK Tax Knowledge Centre / Guided checks

Company owner extraction check Public Beta

Flag common tax areas when a director or shareholder receives value from a company.

1. Is the person receiving a regular salary, bonus or director’s fee?
2. Is the company proposing or paying a dividend?
3. Is money being lent or advanced to a participator or associate?
4. Is the company providing a car, accommodation, medical cover or another personal benefit?
5. Are services supplied through a personal service company or intermediary?
This checklist flags possible issues only. It does not determine employment status, legal ownership, tax liability or entitlement to relief.