Tax avoidance scheme??

[d.neill]

Just filling out my self assess return and have come across this box about tax avoidance schemes. I am a fairly typical Ltd Company which pays a modest salary to myself the Director and take most of the remaining profit in Dividends as advised by my accountant and wonder if I should consider this a yes to that question. I am confident that I do not come under the IR35 rules. I am doing my own self assessment for the first time.

[Maslins]

No, that's not a declarable tax avoidance scheme. Ignore the box.

[Sanjay Kachhela]

I agree, ignore the box. Just to be clear though, dividends are paid to shareholders in proportion to share holdings.