Like I said, P11(d) in respect of taxable benefits.

There is, as you know, a facility called directors' loan which can be for putting capital in and taking capital out during a financial year of a company. Any net negative figure is a benefit in kind and is taxed accordingly. Converting to dividends is one way of sorting the year end balance out, (assuming you are the sole shareholder, and the point above is about small businesses,) then NI is not applicable. A compliance officer may however deem benefit in kind as income and require NI. In any case, it is then your personal income, not corporation tax.

Other than salary and taking out through directors loan, there are no other legitimate ways of taking cash out. (Mind you, I held a fairly large petty cash float for a while, quite legitimately, and was asked to sort it or declare it. To be fair, I had been using it for business trips abroad and kept topping it up, and it had strayed upwards somewhat over the years. Unlike the reputation that M'Unlearned friend wishes to portray, I like the vast majority only put legitimate receipts against floats.)

If a claim is wholly and exclusively for the purpose of business, then that is irrelevant to this conversation. I am sorry, but fail to see the point?