AFAICT he&#x27;s in Madrid, Spain?<p>Anyway, it&#x27;s different in the UK, a company needs a minimum of 2 officers, you can be a sole-trader though. A sole-trader takes drawings from their business account, but it&#x27;s not necessarily the whole revenue less costs - you might be saving for capital investments and you wouldn&#x27;t want to pay income tax and Nat.Ins. on that money.<p>In the UK the owners of a company can be employees too, you can then get money as wages as well as getting dividends as an owner.<p>[Disclaimer: I&#x27;m not a financial advisor, check this detail before relying on it.]