Technical Notes
2026-27 Shareholder-Director Salary Comparisons – usual format {mediashop 483}
2026-27 Shareholder-Director Salary Comparsions Summary – after Autumn 2025 Budget {mediashop 484}
2026-27 Shareholder-Director Salary Comparisons Workings – after Autumn 2025 Budget {mediashop 485}
2025-26 Shareholder-Director Salary Comparisons – usual format {mediashop 445}
2025-26 Shareholder-Director Salary Comparsions Summary – after Autumn 2024 Budget {mediashop 438}
2025-26 Shareholder-Director Salary Comparisons Workings – after Autumn 2024 Budget {mediashop 439}
2024-25 Shareholder-Director Salary Comparisons – usual format {mediashop 448}
2024-25 Shareholder-Director Salary Comparsions Summary – after Spring Budget {mediashop 428}
2024-25 Shareholder-Director Salary Comparisons – after Spring Budget {mediashop 429}
2024-25 Shareholder-Director Salary Comparisons {mediashop 425}
2023-24 Shareholder-Director Salary Comparisons – usual format {mediashop 409}
2023-24 Shareholder-Director Salary and Dividend Comparisons Summary {mediashop 416}
2023-24 Shareholder-Director Salary and Dividend Comparisons Workings {mediashop 415}
Shareholder-Director Working From Home & Related Costs {mediashop 76}
2025-26 Shareholder-Director Dividend & Salary Comparisons With Other PAYE Job – Employer’s NI {mediashop 446}
2025-26 Shareholder-Director Dividend & Salary Comparisons With Other PAYE Job – No Employer’s NI {mediashop 447}
2023-24 Shareholder-Director Dividend & Salary Comparisons With Other PAYE Job – {mediashop 322}
Basic Rate Shareholder-Director with B2L Property Interest Restriction – Home Office Rent Increase {mediashop 217}
After Autumn 2025 Budget:
2026-27 Take Home Comparisons – Sole Trader-Ltd-Partnership – Summary – {mediashop 486}
2026-27 Take Home Comparisons – Sole Trader-Ltd-Partnership – 40k – {mediashop 489}
2026-27 Take Home Comparisons – Sole Trader-Ltd-Partnership – 60k – {mediashop 490}
2026-27 Take Home Comparisons – Sole Trader-Ltd-Partnership – 100k – {mediashop 487}
2026-27 Take Home Comparisons – Sole Trader-Ltd-Partnership – 150k – {mediashop 488}
After Autumn 2024 Budget:
2025-26 Take Home Comparisons – Sole Trader-Ltd-Partnership – Summary – {mediashop 440}
2025-26 Take Home Comparisons – Sole Trader-Ltd-Partnership – 40k – {mediashop 443}
2025-26 Take Home Comparisons – Sole Trader-Ltd-Partnership – 60k – {mediashop 444}
2025-26 Take Home Comparisons – Sole Trader-Ltd-Partnership – 100k – {mediashop 441}
2025-26 Take Home Comparisons – Sole Trader-Ltd-Partnership – 150k – {mediashop 442}
After Spring 2024 Budget:
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – Summary – {mediashop 430}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 40k {mediashop 433}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 60k {mediashop 434}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 100k {mediashop 431}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 150k {mediashop 432}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – Summary {mediashop 424}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 40k {mediashop 420}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 60k {mediashop 421}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 100k {mediashop 422}
2024-25 Take Home Comparisons – Sole Trader-Ltd-Partnership – 150k {mediashop 423}
2023-24 Take Home Comparisons – Sole Trader-Ltd-Partnership – Summary {mediashop 414}
2023-24 Take Home Comparisons – Sole Trader-Ltd-Partnership – 40k {mediashop 411}
2023-24 Take Home Comparisons – Sole Trader-Ltd-Partnership – 60k {mediashop 413}
2023-24 Take Home Comparisons – Sole Trader-Ltd-Partnership – 100k {mediashop 412}
2023-24 Take Home Comparisons – Sole Trader-Ltd-Partnership – 150k {mediashop 410}
Shareholder-Director Loan Accounts {mediashop 83}
Expenses – Travel And Subsistence {mediashop 154}
Expenses – Summary Tax Treatment Excl VAT {mediashop 320}
Benefits and Expenses – Summary Tax Costs For Employer and Employee {mediashop 77}
Exemptions (replaced Dispensations) – Applications to HMRC {mediashop 75}
Director Insurances {mediashop 321}
E-Vehicles {mediashop 397}
ATED – Annual Tax on Enveloped Dwellings {mediashop 408}
Goodwill – Different Tax Treatments From 1 April 2002 {mediashop 148}
Leases – Tax and Accounting Treatment Summary {mediashop 198}
Trading, Dormant, Active – Meanings {mediashop 327}
Connected and Associated – Meanings {mediashop 436}
Loan Relationships {mediashop 451}
Capital Allowances {mediashop 330}
Shares – Issuing New Shares Or Transferring Existing Shares {mediashop 82}
Striking Off Limited Companies {mediashop 118}
Share Repurchases and Share Buybacks {mediashop 214}
Incorporation Relief {mediashop 426}
Disincorporation {mediashop 427}
Share Valuations {mediashop 125}
Patent Box Profits {mediashop 126}
State Aid – now Subsidy Control {mediashop 325}
Research and Development {mediashop 419}
Losses Summary – Sole Trader, Partners, Corporate {mediashop 205}
Sole Trader and Partners – Use of Trading Losses {mediashop 84}
Trading Partnerships {mediashop 333}
VAT – Boxes Explanation {mediashop 341} & From 1 January 2021 {mediashop 381}
VAT – Overseas Sales {mediashop 86} & From 1 January 2021 {mediashop 313}
VAT – Overseas Purchases {mediashop 216} & From 1 January 2021 {mediashop 315}
VAT – Import VAT Flowchart {mediashop 319}
VAT – Flat Rate Scheme {mediashop 85}
VAT – Letter to HMRC confirming their acceptance of VAT treatment {mediashop 17}
VAT – Letter leaving the Flat Rate Scheme {mediashop 36}
Factors – Self Employed or Employee {mediashop 10}
IR35 Defences {mediashop 79}
NI – What do you get for it? {mediashop 80}
Pension Contributions – How do they work? {mediashop 169}
Foreign Dividends – Income Tax Treatment – From 6 April 2016 {mediashop 213}
Non Domiciled Individuals {mediashop 127}
Crypto Assets {mediashop 188}
Points To Consider
Start Up: Company Consultant {mediashop 57}
Start Up: Sole Trader (or Partnership) {mediashop 58}
Start Up: Sole Trader (or Partnership) & Limited Company Comparisons {mediashop 56}
Incorporation: Sole Trader (or Partnership) to a Limited Company {mediashop 54}
Incorporation: Sole Trader (or Partnership) to a Limited Company – Action Points for OTS, Client & Bookkeeper {mediashop 55}
EIS and SEIS {mediashop 150}
Investment Reliefs Comparison: EIS, SEIS, BADR/ER, IR {mediashop 220}
