Find High Earner & Director Accountants in the UK
High earners and company directors face tax challenges that standard compliance accountants rarely encounter: the 60% effective marginal tax rate between £100,000 and £125,140 where the personal allowance tapers, pension annual allowance complications, the high-income child benefit charge, optimal salary-dividend-pension extraction strategies, and the interaction between multiple income sources. A specialist understands how to model different scenarios across tax years, time dividends to minimise the effective rate, use pension contributions strategically to recover lost personal allowances, and structure remuneration to balance tax efficiency with commercial reality.
Find High Earner & Director ExpertsRelated Services
Self Assessment
Filing your personal tax return accurately and on time.
Corporation Tax
Expert corporation tax compliance and planning for limited companies.
Tax Planning
Strategic tax planning to minimise your tax liability legally.
Inheritance Tax Planning
Strategic estate planning to minimise inheritance tax liability.
Management Accounts
Monthly or quarterly management reporting for better business decisions.
Common Industries
Technology & SaaS
Accounting for tech companies, software businesses, and SaaS startups across the UK.
Professional Services
Accounting for consultancies, law firms, recruitment agencies, and professional service businesses.
Financial Services
Accounting for financial advisers, insurance brokers, fintech companies, and regulated firms.
High Earner & Director FAQs
What is the 60% tax trap?
Between £100,000 and £125,140 of adjusted net income, your personal allowance is reduced by £1 for every £2 of income over £100,000. This creates an effective marginal rate of approximately 60% (40% income tax plus the effect of losing the personal allowance). Pension contributions can be used to reduce adjusted net income below £100,000.
How should a director pay themselves?
The optimal approach typically combines a low salary (at the NI secondary threshold), dividends timed to stay within the basic-rate band if possible, and employer pension contributions to use the available annual allowance. The exact numbers change each tax year and depend on your full financial picture.
Can pension contributions help with tax planning?
Yes. Employer pension contributions reduce your company's Corporation Tax bill. Personal contributions receive tax relief. Both reduce adjusted net income, which can restore the personal allowance, reduce the high-income child benefit charge, and avoid the 60% trap. The annual allowance is £60,000 for most people, with carry-forward available for unused allowance from the previous three years.
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