I've recently opened my Limited company and added my partner as a second director. As we just started contracting and keep it just as a part time thing the income isn't very high yet (around 13 -15 thousand a year). The issue that I would like to find out about is whether its allowed to pay the salary just for one of the company directors (in this case to the second director - my partner). As I already have another job where I am an employee and want to keep the earnings at the minimum for the moment (trying to save on taxes). I do not want to resign from the company as I have some active contract on my name which I work on from time to time. So my question is what would be the best way of action to take in this situation? Would director that doesn't receive a salary from its company has to do Self Assessment? I would really appreciate your advise for this issue.