Dividends incur dividend tax which means between corporation tax, and income tax the contractor will pay roughly the same as someone on PAYE + NI What dividend

Dividends incur dividend tax which means between corporation tax, and income tax the contractor will pay roughly the same as someone on PAYE + NI What dividends escape is Employers NI and that's where contractors make a gain Coupled with the ability to have a spouse as a director or shareholder and so income split with them