A company has an agreement in place to pay out every 6 months 70% of its gross profit pre tax to an individual contractor, who effectively runs the majority of its business. The individual is not a shareholder of the company. The remaining 30% of gorss profit is subject to corporation tax and paid out to the shareholder as dividends. Will HMRC have concerns about this arrangement? Does it make a difference if this individual is based in the UK or outside?