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Shareholder-directors may also be in a position to draw other amounts from their companies that are investment income rather than earnings from employment.

For example, if the director-shareholder has a credit balance outstanding to him on loan account, interest may be paid free of NICs (although subject to deduction of tax).

It is also worth considering paying a market rent to a director who provides an office or factory building for the company's use, instead of paying some of his remuneration, although there may be other good tax reasons why rent should not be paid (eg disqualification from business asset disposal relief (formerly entrepreneurs relief) from CGT).

If an employee or director owns personally any other asset that can be made available to the employer in exchange for a rent or royalty payment, any such payment (at a market rate, however that might be defined – HMRC could be expected to argue that any amount above the market rate must simply be earnings, although that would not be a foregone conclusion) should not be classed as earnings