A FREEVIEW guide.

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?

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

How to tax dividends

Dividend tax: New rules v. old rules (freeview guide)
This article explains the changes to the way that dividends are taxed from 6 April 2016 and features worked examples of calculations.

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

How to pay a dividend: Step-by-step guide
A step-by-step guide for sole director/shareholder companies.

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 or illegal dividends: Tax
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