Should we be paying out dividends before the Autumn Statement?

[BrilloPad]

Put it in a pension instead.

[Fred Bloggs]

That's going to look even more attractive after next April.

[jamesbrown]

The dividend tax change isn't even in a Finance Bill yet. The draft clauses for FB 2016 are being published on December 9. It has to go through the usual parliamentary process. There is zero chance of any accelerated changes in dividend taxation, and this impacts a much wider group than simply contractors. However, there's a good chance they will tweak ER, and changes of that nature are typically immediate. I suspect they will make other adjustments to ER than the ones people are fearing here, but you never know, they could do something drastic. It's going to disappear eventually.