question

If taxable total profits before taking account of director’s remuneration are 80000 and gross director’s remuneration after allowing for employer’s class 1 nic is 71371 and all of the profits have to be wtihdrawn as director’s remuneration then why would the figure to be included on the income tax computation as director’s remuneration not be 80000 and also why would the figure used in calculating employee class 1 nic, employer class 1 nic and income tax liability be 71371 and not 80000.