Business Owners
Shareholder Tax Planning
Minimise personal tax on investments and shareholdings
Overview
Holding shares in a company triggers various personal tax obligations and planning opportunities. Dividends, share schemes, disposals - each has different tax consequences.
We help shareholders understand their tax position, optimise dividend treatment, navigate share scheme rules, and plan disposals efficiently. Whether you're an investor, founder, or employee shareholder, we clarify your tax obligations and identify planning opportunities.
Key Areas Covered
What we cover as part of this service.
- Dividend income and tax treatment
- Dividend allowance optimisation
- Share scheme rules (EMI, CSOP, SIP)
- Share option taxation and timing
- Disposal planning and timing strategies
- Associated persons and connected party rules
- Spouse shareholding and planning
- Loans to shareholders and tax treatment
- Multi-year holding periods and timing
Common Issues We Solve
Problems we see regularly — and how we fix them.
Dividends Over Allowance
Taking dividends above the allowance triggers tax. You may be in a higher rate band without realising it. We clarify your position and suggest optimisation strategies.
Share Scheme Misunderstanding
Employee share schemes (EMI, CSOP) have specific tax rules. Exercising shares at the wrong time or not understanding the tax position leads to surprises.
Unnecessary Disposal Tax
Selling shares when you could have gifted them (with planning) costs you tax. Or selling in the wrong tax year costs you band relief. We advise timing.
Pricing for This Service
Clear fees. Fixed fee confirmed in writing before we begin.
Private Clients
£700
Best for: Shareholders needing dividend, scheme and disposal planning
Get Your Fixed QuoteFixed fee confirmed on consultation.
Frequently Asked Questions
First £1,000 of dividend income is tax-free. Above that, dividends are taxed at 8.75% (basic rate), 34.375% (higher rate), or 39.35% (additional rate).
Only if you meet conditions: at least 5% shareholding, 2 of last 5 years ownership, trading company (not investment holding). We assess your position.
EMI shares can be exercised with no income tax, then held for 3 years for CGT relief when sold. Significant benefits if structured correctly.
Sometimes. Spouse shareholdings can be used strategically (e.g., split dividend allowance). We advise based on your circumstances.
You can take a loan, but if it's not repaid within 9 months, it's treated as a benefit-in-kind (income tax). We advise on proper loan structuring.
Why Choose UA Tax
Multi-Scheme Expertise
We advise on all shareholder tax situations (dividends, share schemes, disposals).
Planning Opportunities
We identify timing and structuring opportunities to minimise your tax.
Scheme Navigation
If you're in an employee share scheme, we advise on options and tax implications.
Ready to discuss shareholder tax planning?
Book a consultation and we will confirm what you need and provide a fixed fee quote.