Trading by way of limited company

Husband and wife are both currently higher rate tax payers

They wish to purchase a business by way of a limited company

The idea is that in a few years time they will both retire and become full time managers of the business being operated by the limited company

In the meantime any profit earned by the company will be assessed at the small rate of CT

But whether it is  Friday or as I age I become prone to increasing fears of paranoia but.....

In the above scenario can the company be forced to pay dividends during the period up until the date when they become full time directors ?

I regret what may seem a very basic question

Many thanks for any advice