capital distribution

good morning

i am hoping that there will be a kind soul willing to help me out on how to distribute capital prior to strike off. I have completed the annual accounts and my client has 12300 left to distribute plus 100 share capital after the tax has been paid. He has taken 5k dividends and has £18700 employment income in the tax year and i have worked out that he would be taxed £923 if he were to take the 12300 as a dividend and i would like to try and save him this tax as the company tax is £3900. any advise from someone who has experience of company strike off's would be much appreciated.