{"id":791,"date":"2026-02-19T04:44:29","date_gmt":"2026-02-19T04:44:29","guid":{"rendered":"https:\/\/www.smart-formation.co.uk\/?page_id=791"},"modified":"2026-04-01T05:51:32","modified_gmt":"2026-04-01T05:51:32","slug":"supporting-appendix-full-technical-workings-2025-26","status":"publish","type":"page","link":"https:\/\/www.smart-formation.co.uk\/supporting-appendix-full-technical-workings-2025-26\/","title":{"rendered":"Supporting Appendix \u2013 Full Technical Workings (2026\/27)"},"content":{"rendered":"<div class=\"internal-cluster-box\">\n<p>This appendix supports our 2026\/27 director tax planning guides:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.smart-formations.co.uk\/blog\/uk-taxation-for-small-companies-start-ups\/\">UK Taxation for Small Companies &#038; Start-ups (2026\/27)<\/a><\/li>\n<li><a href=\"https:\/\/www.smart-formations.co.uk\/blog\/taxation-and-paye-for-director-owners-2025-26\/\">Taxation and PAYE for Director-Owners (2026\/27)<\/a><\/li>\n<\/ul><\/div>\n<p>This technical appendix supports the summary table by showing the full line-by-line computations for company tax, NIC and personal tax.<\/p>\n<p><b>Controlled inputs used across all strategies:<\/b><\/p>\n<ul>\n<li>Company profit before any director remuneration: \u00a3200,000<\/li>\n<li>Director-owner target extraction value: \u00a3100,000 (cash and\/or pension)<\/li>\n<li>One director-owner and one part-time non-director employee (so EA eligibility exists in the \u201cWith EA\u201d case)<\/li>\n<li>No other personal income\/gains\/reliefs affecting allowances or bands<\/li>\n<li>2026\/27 UK rates and thresholds<\/li>\n<li>No associated companies for corporation tax marginal relief purposes<\/li>\n<li>Pension contributions assumed deductible for corporation tax and within the director\u2019s available annual allowance<\/li>\n<\/ul>\n<p><b>Key 2026\/27 inputs assumed:<\/b><\/p>\n<ul>\n<li>Personal allowance (PA): \u00a312,570<\/li>\n<li>Basic rate band (BRB): \u00a337,700<\/li>\n<li>Dividend allowance: \u00a3500<\/li>\n<li>Dividend tax rates: 10.75% \/ 35.75% \/ 39.35% (25\/ 26-8.75% \/ 33.75% \/ 39.35%)<\/li>\n<li>Employee NIC: 8% main rate (PT\u2192UEL), 2% above UEL<\/li>\n<li>Employer NIC: 15% above Secondary Threshold<\/li>\n<li>Secondary Threshold (ST): \u00a35,000<\/li>\n<li>Primary Threshold (PT): \u00a312,570 <\/li>\n<li>Upper Earnings Limit (UEL): \u00a350,270\n                                    <\/ul>\n<p><b>Corporation tax method (marginal relief):<\/b><\/p>\n<p>For taxable profits P between \u00a350,000 and \u00a3250,000:<\/p>\n<ul>\n<li>CT at main rate = P \u00d7 25%<\/li>\n<li>Marginal relief = (250,000 \u2212 P) \u00d7 3\/200<\/li>\n<li>Corporation tax = (P \u00d7 25%) \u2212 ((250,000 \u2212 P) \u00d7 3\/200)<\/li>\n<\/ul>\n<h2>Scenario A \u2013 WITH Employment Allowance<\/h2>\n<h3 class=\"number\">Strategy: \u00a375,000 salary + \u00a325,000 employer pension<\/h3>\n<ul class=\"alpha\">\n<li>Profit before remuneration: \u00a3200,000.00<\/li>\n<li>Salary: \u00a375,000.00<\/li>\n<li>Employer NIC (gross):\n<ul class=\"disc\">\n<li>NICable pay = \u00a375,000 \u2212 \u00a35,000 = \u00a370,000.00<\/li>\n<li>ER NIC @15% = \u00a370,000 \u00d7 15% = \u00a310,500.00<\/li>\n<\/ul>\n<\/li>\n<li>Employment Allowance offsets ER NIC payable: \u00a310,500.00\n<ul class=\"disc\">\n<li>ER NIC payable after EA: \u00a30.00<\/li>\n<\/ul>\n<\/li>\n<li>Employer pension: \u00a325,000.00<\/li>\n<li>Taxable profit (P):\n<ul class=\"disc\">\n<li>\u00a3200,000 \u2212 \u00a375,000 \u2212 \u00a30 \u2212 \u00a325,000 = \u00a3100,000.00<\/li>\n<\/ul>\n<\/li>\n<li>Corporation tax:\n<ul class=\"disc\">\n<li>CT = (100,000 \u00d7 25%) \u2212 ((250,000 \u2212 100,000) \u00d7 3\/200)<\/li>\n<li>= 25,000 \u2212 (150,000 \u00d7 0.015)<\/li>\n<li>= 25,000 \u2212 2,250<\/li>\n<li>= \u00a322,750.00<\/li>\n<\/ul>\n<\/li>\n<li>Net company retained (no dividends):\n<ul class=\"disc\">\n<li>\u00a3100,000 \u2212 \u00a322,750 = \u00a377,250.00<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Director personal tax (salary)<\/b><\/p>\n<ul class=\"alpha\">\n<li>Income tax on salary:\n<ul class=\"disc\">\n<li>Taxable salary = \u00a375,000 \u2212 \u00a312,570 = \u00a362,430.00<\/li>\n<li>\u00a337,700 @20% = \u00a37,540.00<\/li>\n<li>\u00a324,730 @40% = \u00a39,892.00<\/li>\n<li>Total income tax = \u00a317,432.00<\/li>\n<\/ul>\n<\/li>\n<li>Employee NIC:\n<ul class=\"disc\">\n<li>PT\u2192UEL slice: \u00a337,700 \u00d7 8% = \u00a33,016.00<\/li>\n<li>Above UEL: (\u00a375,000 \u2212 \u00a350,270) = \u00a324,730 \u00d7 2% = \u00a3494.60<\/li>\n<li>Total employee NIC = \u00a33,510.60<\/li>\n<\/ul>\n<\/li>\n<li>Net cash to director now:\n<ul class=\"disc\">\n<li>\u00a375,000 \u2212 \u00a317,432 \u2212 \u00a33,510.60 = \u00a354,057.40<\/li>\n<\/ul>\n<\/li>\n<li>Pension (deferred value): \u00a325,000.00<\/li>\n<\/ul>\n<p><b>Totals for reconciliation<\/b><\/p>\n<ul>\n<li>Total paid to HMRC = CT \u00a322,750 + IT \u00a317,432 + EE NIC \u00a33,510.60 + ER NIC \u00a30 + dividend tax \u00a30<br \/>\n                                            = \u00a343,692.60\n                                        <\/li>\n<li>Net retention (director + company) = company retained \u00a377,250 + net cash \u00a354,057.40 + pension \u00a325,000<br \/>\n                                            = \u00a3156,307.40\n                                        <\/li>\n<\/ul>\n<h3 class=\"number\">Strategy: \u00a330,000 salary + \u00a370,000 dividend<\/h3>\n<p><b>Company-level computation<\/b><\/p>\n<ul class=\"alpha\">\n<li>Profit before remuneration: \u00a3200,000.00<\/li>\n<li>Salary: \u00a330,000.00<\/li>\n<li>Employer NIC (gross):\n<ul class=\"disc\">\n<li>NICable pay = \u00a330,000 \u2212 \u00a35,000 = \u00a325,000.00<\/li>\n<li>ER NIC @15% = \u00a325,000 \u00d7 15% = \u00a33,750.00<\/li>\n<\/ul>\n<\/li>\n<li>Employment Allowance offsets ER NIC payable: \u00a33,750.00\n<ul class=\"disc\">\n<li>ER NIC payable after EA: \u00a30.00<\/li>\n<\/ul>\n<\/li>\n<li>Taxable profit (P):\n<ul class=\"disc\">\n<li>\u00a3200,000 \u2212 \u00a330,000 \u2212 \u00a30 = \u00a3170,000.00<\/li>\n<\/ul>\n<\/li>\n<li>Corporation tax:\n<ul class=\"disc\">\n<li>CT = (170,000 \u00d7 25%) \u2212 ((250,000 \u2212 170,000) \u00d7 3\/200)<\/li>\n<li>= 42,500 \u2212 (80,000 \u00d7 0.015)<\/li>\n<li>= 42,500 \u2212 1,200<\/li>\n<li>= \u00a341,300.00<\/li>\n<\/ul>\n<\/li>\n<li>Post-CT profit: \u00a3170,000 \u2212 \u00a341,300 = \u00a3128,700.00<\/li>\n<li>Dividend paid: \u00a370,000.00<\/li>\n<li>Net company retained:\n<ul class=\"disc\">\n<li>\u00a3128,700 \u2212 \u00a370,000 = \u00a358,700.00<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Director personal tax (salary + dividends)<\/b><\/p>\n<p><b>(a) Salary income tax and NIC<\/b><\/p>\n<ul class=\"alpha\">\n<li>Income tax on salary:\n<ul class=\"disc\">\n<li>Taxable salary = \u00a330,000 \u2212 \u00a312,570 = \u00a317,430.00<\/li>\n<li>Tax @20% = \u00a317,430 \u00d7 20% = \u00a33,486.00<\/li>\n<\/ul>\n<\/li>\n<li>Employee NIC:\n<ul class=\"disc\">\n<li>NICable earnings = \u00a330,000 \u2212 \u00a312,570 = \u00a317,430.00<\/li>\n<li>EE NIC @8% = \u00a317,430 \u00d7 8% = \u00a31,394.40<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>(b) Dividend tax \u2013 FULL WORKING<\/b><\/p>\n<p>Dividends received: \u00a370,000.00<\/p>\n<p>Step 1: Remaining basic rate band after salary<\/p>\n<ul class=\"alpha\">\n<li>BRB = \u00a337,700<\/li>\n<li>Salary taxable uses BRB = \u00a317,430<\/li>\n<li>Remaining BRB = \u00a337,700 \u2212 \u00a317,430 = \u00a320,270.00<\/li>\n<\/ul>\n<p>Step 2: Apply dividend allowance (0% but uses band)<\/p>\n<ul class=\"alpha\">\n<li>Dividend allowance = \u00a3500.00<\/li>\n<li>Remaining BRB for taxed dividends = \u00a320,270 \u2212 \u00a3500 = \u00a319,770.00<\/li>\n<\/ul>\n<p>Step 3: Apply dividend rates by band<\/p>\n<ul class=\"alpha\">\n<li>Basic rate dividend slice = \u00a319,770.00 @ 10.75%\n<ul class=\"disc\">\n<li>Tax = 19,770 \u00d7 10.75% = \u00a32,125.28<\/li>\n<\/ul>\n<\/li>\n<li>Higher rate dividend slice = remaining dividends:\n<ul class=\"disc\">\n<li>\u00a370,000 \u2212 \u00a3500 \u2212 \u00a319,770 = \u00a349,730.00 @ 35.75%<\/li>\n<li>Tax = 49,730 \u00d7 0.3575 = \u00a317,778.48<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Total dividend tax = \u00a32,125.28 + \u00a317,778.48 = \u00a319,903.76<\/p>\n<p><b>(c) Net cash to director now<\/b><\/p>\n<ul class=\"alpha\">\n<li>Cash received = salary \u00a330,000 + dividends \u00a370,000 = \u00a3100,000.00<\/li>\n<li>Less salary income tax \u00a33,486.00<\/li>\n<li>Less employee NIC \u00a31,394.40<\/li>\n<li>Less dividend tax \u00a319,903.76 = Net cash \u00a375,215.84\n                                        <\/li>\n<\/ul>\n<p><b>Totals for reconciliation<\/b><\/p>\n<ul class=\"alpha\">\n<li>Total paid to HMRC = CT \u00a341,300 + IT \u00a33,486 + EE NIC \u00a31,394.40 + ER NIC \u00a30 + dividend tax \u00a319,903.76 = \u00a366,084.16<\/li>\n<li>Net retention (director + company) = company retained \u00a358,700 + net cash \u00a375,215.84 = \u00a3133,915.84<\/li>\n<\/ul>\n<h2 class=\"number\">Strategy: \u00a3100,000 dividend (no salary) \u2013 EA irrelevant<\/h2>\n<p>Company-level computation<\/p>\n<ul class=\"alpha\">\n<li>Profit before remuneration: \u00a3200,000.00<\/li>\n<li>Taxable profit (P): \u00a3200,000.00<\/li>\n<li>Corporation tax:\n<ul class=\"disc\">\n<li>CT = (200,000 \u00d7 25%) \u2212 ((250,000 \u2212 200,000) \u00d7 3\/200)<\/li>\n<li>= 50,000 \u2212 (50,000 \u00d7 0.015)<\/li>\n<li>= 50,000 \u2212 750<\/li>\n<li>= \u00a349,250.00<\/li>\n<\/ul>\n<\/li>\n<li>Post-CT profit: \u00a3200,000 \u2212 \u00a349,250 = \u00a3150,750.00<\/li>\n<li>Dividend paid: \u00a3100,000.00<\/li>\n<li>Net company retained: \u00a3150,750 \u2212 \u00a3100,000 = \u00a350,750.00<\/li>\n<\/ul>\n<h2>Director personal tax (dividends only) \u2013 FULL WORKING<\/h2>\n<p>Dividends received: \u00a3100,000.00<\/p>\n<p>Step 1: Apply personal allowance against dividends<\/p>\n<ul class=\"alpha\">\n<li>PA = \u00a312,570<\/li>\n<li>Remaining dividend income = \u00a3100,000 \u2212 \u00a312,570 = \u00a387,430.00<\/li>\n<\/ul>\n<p>Step 2: Apply dividend allowance (0%)<\/p>\n<ul class=\"alpha\">\n<li>Dividend allowance = \u00a3500<\/li>\n<li>Taxable dividends = \u00a387,430 \u2212 \u00a3500 = \u00a386,930.00<\/li>\n<\/ul>\n<p>Step 3: Apply dividend rates by band<\/p>\n<ul class=\"alpha\">\n<li>Basic rate dividend slice = \u00a337,700 @ 10.75%\n<ul class=\"disc\">\n<li>Tax = 37,700 \u00d7 0.1075 = \u00a34,052.75<\/li>\n<\/ul>\n<\/li>\n<li>Higher rate dividend slice = \u00a386,930 \u2212 \u00a337,700 = \u00a349,230.00 @ 35.75%\n<ul class=\"disc\">\n<li>Tax = 49,230 \u00d7 0.3575 = \u00a317,599.73<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Total dividend tax = \u00a34,052.75  + \u00a317,599.73 = \u00a321,652.48<\/p>\n<p>Net cash to director now = \u00a3100,000 \u2212 \u00a321,652.48 = \u00a378,347.52<\/p>\n<p><b>Totals for reconciliation<\/b><\/p>\n<ul class=\"alpha\">\n<li>Total paid to HMRC = CT \u00a349,250 + dividend tax \u00a321,652.48 = \u00a370,902.48<\/li>\n<li>Net retention (director + company) = company retained \u00a350,750 + net cash \u00a378,347.52 = \u00a3129,097.52<\/li>\n<\/ul>\n<h2>Scenario B \u2013 WITHOUT Employment Allowance<\/h2>\n<p>Note: Personal taxes are unchanged from Scenario A. The only change is ER NIC becomes payable in salary strategies, which reduces taxable profit and alters corporation tax.<\/p>\n<div class=\"section-group\">\n<h2 class=\"number\">Strategy: \u00a375,000 salary + \u00a325,000 employer pension<\/h2>\n<ul class=\"alpha\">\n<li>Profit before remuneration: \u00a3200,000.00<\/li>\n<li>Salary: \u00a375,000.00<\/li>\n<li>Employer NIC payable (no EA): \u00a310,500.00<\/li>\n<li>Employer pension: \u00a325,000.00<\/li>\n<li>Taxable profit (P):\n<ul class=\"disc\">\n<li>\u00a3200,000 \u2212 \u00a375,000 \u2212 \u00a310,500 \u2212 \u00a325,000 = \u00a389,500.00<\/li>\n<\/ul>\n<\/li>\n<li>Corporation tax:\n<ul class=\"disc\">\n<li>CT = (89,500 \u00d7 25%) \u2212 ((250,000 \u2212 89,500) \u00d7 3\/200)<\/li>\n<li>= 22,375 \u2212 (160,500 \u00d7 0.015)<\/li>\n<li>= 22,375 \u2212 2,407.50<\/li>\n<li>= \u00a319,967.50<\/li>\n<\/ul>\n<\/li>\n<li>Net company retained:\n<ul class=\"disc\">\n<li>\u00a389,500 \u2212 \u00a319,967.50 = \u00a369,532.50<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Totals for reconciliation<\/b><\/p>\n<ul class=\"alpha\">\n<li>Total paid to HMRC = ER NIC \u00a310,500 + CT \u00a319,967.50 + IT \u00a317,432 + EE NIC \u00a33,510.60 = \u00a351,410.10<\/li>\n<li>Net retention (director + company) = company retained \u00a369,532.50 + net cash \u00a354,057.40 + pension \u00a325,000 = \u00a3148,589.90<\/li>\n<\/ul>\n<h2 class=\"number\">Strategy: \u00a330,000 salary + \u00a370,000 dividend<\/h2>\n<p><b>Company-level computation<\/b><\/p>\n<ul class=\"alpha\">\n<li>Profit before remuneration: \u00a3200,000.00<\/li>\n<li>Salary: \u00a330,000.00<\/li>\n<li>Employer NIC payable (no EA): \u00a33,750.00<\/li>\n<li>Taxable profit (P):\n<ul class=\"disc\">\n<li>\u00a3200,000 \u2212 \u00a330,000 \u2212 \u00a33,750 = \u00a3166,250.00<\/li>\n<\/ul>\n<\/li>\n<li>Corporation tax\n<ul class=\"disc\">\n<li>CT = (166,250 \u00d7 25%) \u2212 ((250,000 \u2212 166,250) \u00d7 3\/200)<\/li>\n<li>= 41,562.50 \u2212 (83,750 \u00d7 0.015)<\/li>\n<li>= 41,562.50 \u2212 1,256.25<\/li>\n<li>= \u00a340,306.25<\/li>\n<\/ul>\n<\/li>\n<li>Post-CT profit: \u00a3166,250 \u2212 \u00a340,306.25 = \u00a3125,943.75<\/li>\n<li>Dividend paid: \u00a370,000.00<\/li>\n<li>Net company retained:\n<ul class=\"disc\">\n<li>\u00a3125,943.75 \u2212 \u00a370,000 = \u00a355,943.75<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Totals for reconciliation<\/b><\/p>\n<ul class=\"alpha\">\n<li>Total paid to HMRC = ER NIC \u00a33,750 + CT \u00a340,306.25 + IT \u00a33,486 + EE NIC \u00a31,394.40 + dividend tax \u00a319,903.76 = \u00a368,840.41<\/li>\n<li>Net retention (director + company) = company retained \u00a355,943.75 + net cash \u00a375,215.84 = \u00a3131,159.59<\/li>\n<\/ul>\n<h2>Rounding and Reconciliation to the Summary Table<\/h2>\n<p>The summary table presents results in \u00a3000s to 2 decimal places. Minor differences between this working paper and the table arise only from rounding at the \u00a3000 presentation level.<\/p>\n<p>For transparency, the table figures are derived by:<\/p>\n<ul class=\"alpha\">\n<li>Calculating in full \u00a3 amounts as above;<\/li>\n<li>Converting to \u00a3000 by dividing by 1,000;<\/li>\n<li>Rounding to 2 decimal places.<\/li>\n<\/ul><\/div>\n<p><strong>Return to the main salary vs dividend strategy guide:<\/strong><br \/>\n                                        <a href=\"https:\/\/www.smart-formations.co.uk\/blog\/uk-taxation-for-small-companies-start-ups\/\">UK Taxation for Small Companies &#038; Start-ups (2025\/26)<\/a>.\n                                    <\/p>\n<hr>\n<h3>Related 2025\/26 Director Tax Planning Guides<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.smart-formations.co.uk\/blog\/uk-taxation-for-small-companies-start-ups\/\">UK Taxation for Small Companies &#038; Start-ups (2025\/26)<\/a><\/li>\n<li><a href=\"https:\/\/www.smart-formations.co.uk\/blog\/taxation-and-paye-for-director-owners-2025-26\/\">Taxation and PAYE for Director-Owners (2025\/26)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>This appendix supports our 2026\/27 director tax planning guides: UK Taxation for Small Companies &#038; Start-ups (2026\/27) Taxation and PAYE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-791","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supporting Appendix \u2013 Full Technical Workings (2026\/27)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smart-formation.co.uk\/supporting-appendix-full-technical-workings-2025-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supporting Appendix \u2013 Full Technical Workings (2026\/27)\" \/>\n<meta property=\"og:description\" content=\"This appendix supports our 2026\/27 director tax planning guides: UK Taxation for Small Companies &#038; 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