Company Accounts to Claim Self Employed Earnings

If I am not wtong there is no worry and need about dividend payment from Self Employed Earnings under Company structure. If we are running our Limited company and wants to retain our profit/earnings in the company/business,the HO requirements to claim earnings is to prepare Profit & Loss Account showing NET PROFIT (before Tax) & Balance Sheet in statutory format for the period claim signed by an Accountant and ,a letter from an accountant showing net profit/share of the person claimed. Hence no need of any payment of dividend.

Please rectify if i am wrong.

Page Number 27 of the Guidelines for HSMP (TIER1) Extention explain Claim for earning under Company structure is as under :
Self-employed earnings within a business or company structure:

If an applicant has worked in a self-employed capacity in his/her own business or company structure and has chosen to keep his/her earnings within the business or company, he/she could provide:

business or company accounts that meet • statutory requirements and show the net profit made for the earnings period claimed; and

a letter from his/her accountant confirming • the details in those accounts.

If the applicant is not the sole shareholder of the company he/she should also provide:

a letter from his/her accountant confirming • his/her shareholding and the proportion of net profit before tax to which he/she is entitled for the earnings period claimed.

From the above it is clearly prove that there is no need to pay/declare any Dividend/Salary to claim the earnings. And laso there is no need to transfer/pay any amount in personal account as a Dividend/Salary to cliam the points.

Hope the Seniors will comments for the above mentioned topic.