With the new tax year almost underway, there has also been a change in the National Insurance limit. The new monthly earnings in order to gain a state pension year, yet pay no tax or national insurance, is increasing from £663.00 to £672.00 per month. This means that directors who take dividends and earn a monthly salary under the tax and N.I. threshold, need to have their salary increased to this amount of £672.00 from April 2015. If you would like any help with this or any