How much rate rise to cover no expensese after 2 year rule kicks in?

[unixman]

No. If you're already a higher rate tax payer, then profit goes up by £1000. CT = £200 leaving £800. That £800 taken as dividend is taxed at an effective 25% leaving £600.

600 is 400 less than 1000.
400 / 20 days = £20 per day.

Not really. What you say is correct only if your dividend so far paid in the tax year is less than 27k or so. Above that threshold, further dividends push you into the higher rate, and incur effective tax 40% (20% corporation tax + 20%-ish higher rate dividend tax). That's why most of us operate a low salary model then pay dividends only up to 28k or so. Also, most of us probably reach that threshold every year.

So yes you can pay yourself a divi to make up for expenses but the divi will be taxed at 40%, not 25%. For most of us.

[SpontaneousOrder]

** deleted because I'm being dense** I reckon the answer to the original question is about 35 quid.