I have a small limited company wich I want to close down and go sole trader. Myself and my wife are the only two shareholders 50/50. No staff and not registered as an employer. There is about 10,000 eur in the accounts with no creditors or debtors. All taxes ar fully paid up. Can I just pay the 10,000 to my wife as a dividend, paying DWT and all other taxes etc which are due. I am not looking for a way out of taxes etc. and this will allow me close the business accounts. Thanks for advice.