T4P The Director's Position

Your position

Your position

Where the numbers come from. Published 2026/27 rates and thresholds from HMRC and legislation, each one checked against a dated source before it went on screen. Every rate here changes at a Budget. The next is 28 October 2026.

What this is not. An estimate on the figures you entered, not advice on your affairs, and it can only see what you have told it. It does not know your share classes, your loan account history or your shareholders' agreement. Sarah Charlton is a tax strategist and the founder of Tax 4 Pros.

Your numbers

The company

Companies you control, including this one

Turnover

Balance sheet total (assets)

Employees, average

Business costs, before your own pay

Registered for VAT

You sell mainly to

Cash held in the company

Investments held by the company

Director's loan, if overdrawn

Equipment bought this year

It was new and unused, not second hand The company is winding up or ceasing to trade The retained cash has a documented, committed purpose (board minutes, budgets, quotes) Someone other than a single director is paid over £5,000

Cars and benefits

Company car

List price when new

CO2, g/km

Electric only range, miles

The company also pays for your private fuel

Business miles in your own car

Contracting The company supplies your personal services to clients

Your end client is

Fee income from those services

How you pay yourself

Salary

Dividends taken

Other income (pension, employment)

Rental or sole trade income

Company pension contribution

Pension contributions from your own pocket

Your age

Salary sacrifice arrangement in place You have already flexibly accessed a pension

Family Married or in a civil partnership Your spouse holds ordinary shares with full rights

Spouse's other income

Children you claim Child Benefit for

What you own

Your home

Other property

Mortgage interest on let property

Any of it let to family or connected people

Personal savings and investments

Pension pots

What the business is worth

Home would pass to children or grandchildren Trading company, so the shares should qualify for Business Property Relief

Where you're heading

Selling the business

You hold 5%+ of the shares, votes, profits and winding-up proceeds, and have been an officer for 2 years

Leaving the UK

Years UK resident

Gifted away in the last 7 years

Tax 4 Pros

What is your company structure really costing you?

Three short steps and you will see your position for this year. Free, and it stays on this device.