I am a company director (very small - just me!) I haven't made any pension contribution this year but am a higher rate tax payer. For the first half of the year I was self employed and went into the higher rate tax band through my self employed earnings. I then set up a company and have some dividend income on top of that. If I now want to make a pension payment am I better to pay that from the company (I don't yet take any salary from the company just dividends) or directly as an individual.
Fully appreciate I should have taken advice but that isn't now going to happen before the end of the tax year and so if anyone knows, that would be extremely helpful.