Is it still best to pay myself via dividends?
A A lot of the pre-covid advice still stands. In most cases, the best way to structure your remuneration in a profit-making company is to take a salary at the lower limit (9,568) to make sure you maintain your national insurance contribution record (needed to secure your future state pension) and pay the balance in dividends. Sponsored  This can often be much more tax efficient than just taking a higher salary as the first 2,000 of dividends are tax free, then increases to 7.5 per cent tax before jumping to 32 per cent at the higher income tax rate. You must have a profit-making business or profit reserves to do this. If