This is a freeview 'At a glance' index to our guides to dividends, for companies and their owners.

How are dividends taxed? What are the rules for non-UK residents? How to vote a dividend? When is a dividend paid? When can a dividend be unlawful?

How to tax dividends

Dividend tax
How do you tax dividend income? An at glance guide to the dividend allowance and dividend tax rates.

Dividend taxation for non-UK residents
This guide considers how the changes to dividend taxation legislation since 6 April 2016 affect non-UK residents who are in receipt of dividends from UK companies.

How to vote and pay a dividend

Dividends (how to pay & process): Step-by-step guide
A step-by-step guide to paying and processing dividends for companies and their owners.

Legal or unlawful dividends: Companies Act 2006
FREEVIEW: a summary of the requirements of the Companies Act 2006 to be followed if paying dividends. 

Unlawful, illegal or ultra vires dividends
A guide summarising the different tax charges depending on outcomes following payment of an unlawful divdend.

Dividends: Formalities for companies 
A briefing and overview for discussion with directors.  

Templates

Dividends: Board minute 

Dividends: Tax voucher

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