DO consider the timing of dividends and bonuses with regard to the personal tax position of company shareholders (these can be paid up to nine months after the year end).
|
DO ensure that any pension contributions are paid before the year end.
DO plan to bring forward any capital expenditure into the current accounting period.
DO consider any benefit in bringing your partner/spouse into the business. |
DON'T sell assets, such as property or shares that will give rise to a large chargeable gain until after the company’s year end.
DON'T sell assets on which capital allowances have been claimed until after the year end. | 
