In the UK there are two main sources of income for company directors and shareholders: Pay As You Earn (PAYE) and Dividends. You have different tax thresholds

In the UK there are two main sources of income for company directors and shareholders: Pay As You Earn (PAYE) and Dividends. You have different tax thresholds so most self-owned directors I know tend to take an amount that leaves a minimum in terms of tax liabilities combined with a healthy fund for tax deductable expenses and so on. The company itself also pays tax, so in some cases it may be preferable to go PAYE as it moves the director's renumeration from profit to operating cost. Most of the directors I know take between £41k (although I think the combined income/dividend efficient limits are higher this year) and around £60k, and spend anywhere from another 10 to 50k through the company. Directors I know who are brought in to run companies they don't own tend to get paid over £100k with a bonus.