More time posting than coding
If you take a dividend up to higher rate tax threshold after 6th April, as soon as you earn anything through an umbrella you will create a tax liability on the dividends declared (dividends form your 'top slice' of income, in the majority of cases).
You will need to do a self-assessment return for 2013/14 if you are a director at any point during that year, there may however be other reasons that you need to complete a return in future years depending on how you income is made up.
Your accountant should be able to tell you how much you have available to take out of the company at any point, this is part of what you are paying them for! If you are intent on closing your company, and never return to trading as a limited company then there are moe tax efficient ways to get surplus funds from the company than by way of dividend, you may want to discuss these with your accountant...
Hope this helps!
Oooh, look here's one now.
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