The imminent arrival of tax on dividends is making me think about alternative income extraction for directors of small companies. As long as the income taken does not put the director into the higher rate tax bracket it seems to me that extracting the maximum market rent on director owned property must be favourite followed by interest on directors loans. Does anyone know whether it will still be necessary to file CT61s after 6 April 2016 when interest is paid to directors? Does anyone have any better ideas? I would be interested to know.