My client has just setup his own service company and is working through it as an IT contractor. His engagements will be a combination of both IR35 and non-IR35, although at present the work so far has been non-IR35. Due to previous employment in this personal tax year, he has already earned c.£30,000 through PAYE so the most tax efficient way to take his money out of the company would be through dividends. As long as his engagements remain outside of the IR35 rules is this an acceptable approach ? I am concerned that this will flag up on his SA tax return, let alone any considerations around minimum wage. After all, he is a full time employee of his own service company...any thoughts and guidance much appreciated.