How are the company reserves distributed if I shut it down

4.3 I have my own company and I am out of contract
C How are the company reserves distributed if I shut it down? Decisions will have to be made about distributing reserves from your existing company. There are different options available for distributing the reserves - such as capital distributions, the payment of dividends and salary. Consideration should be given concerning the disposal of assets such as motor cars and computers - to ensure that HM Revenue & Customs are convinced that the company received a fair value for them. Your accountant should perform calculations to advise you to make sure that the procedures are carried out correctly and that they are beneficial in optimising your financial return. We have advised many contractors on this subject