Limited Company Director Expenses: What You Can Claim in 2026/27
Complete 2026/27 guide to limited company director expenses: what's allowable, what's taxable, VAT, worked tax savings and in-depth guides.
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Director Expenses, Salary and Dividend Guides
Most UK directors pay themselves a mix of salary and dividends, and the 2026/27 dividend rates changed the sums. The expenses guides cover what the company can pay for, from mileage and trivial benefits to pensions and an electric car. Check the figures against GOV.UK before you set a salary or a claim.
Trivial Benefits for Directors: The £50 and £300 Rules (2026/27)
Take up to £300 a year tax-free as a director with trivial benefits: the £50 rule, what qualifies, gift card traps, worked savings and a log.
Read guideWorking From Home Expenses for Limited Company Directors (2026/27)
Use of home as office for directors in 2026/27: the £6 a week flat rate, actual costs, licence fees, equipment and the April 2026 change.
Read guideBusiness Mileage for Limited Company Directors: 55p Rate (2026/27)
The HMRC mileage rate rose to 55p in April 2026. How directors claim business mileage through a limited company, with a worked example.
Read guideTravel and Subsistence Expenses for Limited Company Directors
When directors can claim meals, hotels and travel: temporary workplaces, the 24-month rule, HMRC benchmark scale rates and overnight costs.
Read guideMobile Phone and Broadband Through Your Limited Company
Get a tax-free mobile phone through your limited company, when home broadband is allowable, and why the contract name matters.
Read guideChristmas Party Tax Exemption: The £150 Rule for Limited Companies
How the £150 staff party exemption works for limited companies: what counts, guests, multiple events, the all-or-nothing trap and VAT.
Read guideClient Entertaining and Business Gifts: What's Tax-Deductible?
Why client entertaining isn't tax-deductible, when business gifts are (the £50 logo rule), and VAT on entertaining and gifts.
Read guideEmployer Pension Contributions Through Your Limited Company (2026/27)
Why employer pension contributions are the most tax-efficient way to extract profit: limits, carry forward and worked comparisons.
Read guideElectric Company Cars Through a Limited Company (2026/27)
Electric car through your limited company in 2026/27: 4% BIK, 100% first-year allowance to March 2027, home charging and VAT.
Read guideRelevant Life Cover and Health Insurance Through a Limited Company
Life cover, income protection and health insurance through a limited company: which are tax-free, which are taxable, with examples.
Read guideSelf Assessment for UK Directors 2026/27: The Complete Filing Guide
Complete Self Assessment for UK Directors 2026/27 guide. Who must file, what to report, key deadlines & common HMRC mistakes to avoid.
Read guideDividend Tax Planning 2026/27: The UK Director’s Guide
Dividend tax rates rose in April 2026. For UK company directors, discover the optimal salary and dividend planning 2026/27, and how to pay low taxes legally. Get expert advice today.
Read guideWhat Is IR35? A UK Contractor’s Guide
What is IR35 and does it affect you? Explore the key rules, tax implications, and contractor responsibilities with our UK contractor guide
Read guideDirector Salary 2026/27: Tax-Efficient Mix
Salary vs dividends for UK directors in 2026/27: worked examples at £35k profit, dividend tax at 10.75%, and a total-tax comparison. Figures from GOV.UK.
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