UK limited company planning · 2026/27

UK limited company tax and dividend planner

Follow a supported scenario from company taxable profit and Corporation Tax through a confirmed dividend allocation and the owner’s estimated net proceeds.

Company-to-owner scenario

Provide taxable profit and separately confirmed distributable reserves. The tool estimates Corporation Tax and then reuses the dividend-tax engine for the owner allocation.

All values remain in this browser. This planner does not establish taxable profit or lawful distributable reserves.

Estimated result

Enter the supported company and shareholder scenario to see Corporation Tax, Marginal Relief, dividend tax, and owner net proceeds.

Keep company tax, distributable reserves, and owner tax separate

The Corporation Tax calculation uses period-adjusted thresholds and associated-company scaling. A separately confirmed reserve drives the distribution scenario, and the owner allocation is passed to the same dividend-tax engine used by the focused calculator.

Company tax

Estimate the small-profits rate, main rate, or Marginal Relief for the supported accounting period.

Distribution

Model a percentage of separately confirmed distributable reserves and the owner’s shareholding.

Owner result

Estimate incremental personal dividend tax and net proceeds without treating company profit as automatically distributable.

Questions and calculation boundaries

Does accounting profit equal distributable reserves?
No. The calculator requires a separately confirmed reserve input and does not determine whether a distribution is lawful.
How are associated companies handled?
The lower and upper Marginal Relief limits are divided by the company plus the number of associated companies entered.
Does this recommend salary versus dividends?
No. Payroll, pensions, benefits, director loans, and remuneration optimisation are outside this tool.

Supported calculation

  • UK-resident, non-ring-fence limited company
  • Accounting period contained within 1 April 2026 to 31 March 2027
  • Small-profits rate, main rate, and Marginal Relief
  • Confirmed distribution and shareholder dividend scenario

Outside this tool

  • Group relief, losses, R&D relief, and capital-allowance computation
  • Director loans, salary, pension, and benefit planning
  • VAT and tax-return filing
  • Legal confirmation of distributable reserves

Method, evidence, and sources

The calculation uses uk-company-tax-2026-v1 and the same effective-dated dividend engine as the focused dividend tool. A qualified accountant or tax adviser should confirm the tax base, associated-company position, reserves, and final liability.

Need this calculation inside an operational workflow?

We can connect validated calculations to approvals, systems, audit evidence, and exception handling.

Discuss the workflow