Directors of small companies could have a payroll scheme set up so that they can pay themselves a salary and make use of their Personal Allowances for the income tax year 2018/19. There is just enough time to do this if you get on with it now!
Directors of small companies can vote themselves a tax-free dividend of up to £2,000 per shareholder. We can provide the paperwork, and they should do this as an exercise just to keep themselves familiar with dividends and how they work.