You are terrible, terrible, at tax.
There is no such thing as "revenue tax" you are presumably mixing up either VAT or corporation tax. This thing about 45% of computer game sales going to the taxman is insane rambling nonsense.
This thing about paying yourself in salary being tax efficient is dogshit. Salaries are usually taxed at a far higher rate than cap gains, dividends, etc. Your accountant should be advising you to pay a small salary up to your local lower-tax threshold and then taking the rest as dividends or whatever is tax efficient for you.
Please, stop taxposting and just concentrate on game development - and next time hire a better accountant who isn't going to advise you to randomly recognise revenue when you haven't delivered the product. As @xuerebx has implied above: that is sometimes called 'fraud'.
Go fuck yourself. Half the reason I followed this project in the first place was RatTower's talk about the business side of game production.
I was going to go off about the insults, then I remembered it's the Codex and calling someone a retard in the course of education/correction is top form, so cheers on that.