Partner-director pay — how do we document it so it doesn't become a dispute point with the FTA?

Partner-director remuneration is one of those items that looks simple on the surface, but if it isn't documented in line with Articles 28 and 36 of the Corporate Tax Law, it can easily become a dispute point when the authority reviews your file — especially when the line between "pay for work performed" and "a profit distribution" isn't clear in the paperwork.

Our job is to get the documentation right at the point the payment is decided — not to reconstruct the reasoning for it later. It's treated as part of your overall tax file, not reviewed in isolation, but in the context of your books and transactions as a whole.