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Pay SIPP contribution from Ltd company dividend

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Comments

  • RemotecUK
    RemotecUK Posts: 53 Forumite
    Part of the Furniture 10 Posts Name Dropper Combo Breaker
    If paying the SIPP contribution from retained profit can offset the previous company tax year CT tax at 20% that is ideal.

    The company has made no profit so far this year so there would be no CT to offset.

    If I took the dividend personally, I would have to pay dividend tax on it. I would need to pay higher rate 33.75% tax on everything above £1,000.

    From there I could put it into a SIPP and get back 20% relief at source, and as a higher rate tax payer claim back another 20% through SA.


  • Marcon
    Marcon Posts: 15,870 Forumite
    Ninth Anniversary 10,000 Posts Name Dropper Combo Breaker
    RemotecUK said:
    If paying the SIPP contribution from retained profit can offset the previous company tax year CT tax at 20% that is ideal.

    The company has made no profit so far this year so there would be no CT to offset.

    If I took the dividend personally, I would have to pay dividend tax on it. I would need to pay higher rate 33.75% tax on everything above £1,000.

    From there I could put it into a SIPP and get back 20% relief at source, and as a higher rate tax payer claim back another 20% through SA.


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