Optimise salary/dividend when moving abroad

[alphapanda]

I am the sole director of a UK ltd. I will soon be moving to Germany and my company will stop paying myself salary/dividend as soon as I move there as I will start earning a salary there.
My question is about the calculation of UK income tax for the part of the current tax year in which I am a UK resident. Are the personal allowance and thresholds calculated pro rata of the number of months I spend in the UK or are they just the same as any other year? If the second option is correct, does this mean that it is in my interest to pay myself the full amount of the year (personal allowance + dividend up to 45K)?
Any help on this matter would be greatly appreciated. Thanks in advance

[AmanSood]

I am the sole director of a UK ltd. I will soon be moving to Germany and my company will stop paying myself salary/dividend as soon as I move there as I will start earning a salary there.
My question is about the calculation of UK income tax for the part of the current tax year in which I am a UK resident. Are the personal allowance and thresholds calculated pro rata of the number of months I spend in the UK or are they just the same as any other year? If the second option is correct, does this mean that it is in my interest to pay myself the full amount of the year (personal allowance + dividend up to 45K)?
Any help on this matter would be greatly appreciated. Thanks in advance

Hi Alphapanda, to answer the simple question no the personal allowances/thresholds are not pro-rated for the period you are UK resident. It's difficult to work out what's the best amount to pay yourself as there are other considerations e.g. National Insurance payable, other income etc

Aman