Top 5 Profit Extraction Strategies for OMBs in 2026/27

OBJECTIVES

This webinar will provide a practical and technical analysis of the five most effective profit extraction strategies for owner-managed businesses (OMBs). Delegates will develop the ability to compare remuneration methods from both company and shareholder perspectives, quantify overall tax costs (Corporation Tax, Income Tax and National Insurance Contributions (NIC)), and identify planning opportunities aligned with commercial objectives.

By the end of the session, attendees will be able to model and recommend appropriate extraction strategies, recognise anti-avoidance risks (including settlements legislation and Transactions in Securities), and tailor advice to different shareholder and family scenarios.

KEY TOPICS

• Salary and bonus planning – optimal salary levels, NIC thresholds, Employment Allowance and Corporation Tax relief. Particularly in light of the further changes to rates in 2026/27.
• Dividends – dividend tax rates, timing strategies, alphabet shares and dividend waivers
• Pension contributions – employer contributions, annual allowance, carry forward and interaction with Corporation Tax

• Directors’ loan accounts (DLAs) and common pitfalls
• Capital extraction – share buybacks, reductions of capital and Members’ Voluntary Liquidation (MVL) planning
• Comparing total effective tax rates – company and personal tax integration
• Family planning considerations – settlements legislation, income shifting and share structuring

WHO SHOULD ATTEND

This session is aimed at partners, directors and managers in accountancy practices advising owner-managed businesses who want to refine their approach to tax-efficient profit extraction. It is particularly suitable for tax practitioners and business advisers who regularly support company shareholders and directors with remuneration and exit planning.

The webinar will also benefit experienced managers and senior tax staff seeking to strengthen their technical understanding of dividend planning, pension strategies, capital extraction and anti-avoidance rules in the OMB context.