UK Advice on setting up a limited company

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Hi all

A relative has approached me and asked if I would assist her in setting up a limited company. She has been made redundant from her role, but has been advised that the company she is leaving would consider her doing some work for them as a consultant. I believe she has a specific skill set that the company are looking for.

I can help her wth creating the company at Companies House, registering for VAT etc. But where I am unsure is the question of her withdrawing cash from the new limited company going forward. She wants to become an employee and claim a modest salary but wants to protect her cashflow and also minimise the tax she pays.

One specific question - if she becomes an employee she would clearly have tax/NI deducted via PAYE (if applicable). But if she wanted to withdraw money (as a Director) via drawings, am I correct in saying that she then declares those drawings on a personal tax return after the tax year closes? Also, how do drawings differ from dividends, and is there a preferable route to take (again to limit the tax liabilty). She is in a unique sitiation whereby she can survive on a low income for the initial year of the business, but is keen to know how she can then increase her drawings if needed?
 

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