How do you tax a distribution or dividend received from a company? What are the rules for non-residents? What are the company law requirements for a valid dividend?

This is a freeview index to our guides on dividend tax:

Dividend tax: rules from 6 April 2016 (freeview)
New dividend rules and examples

Dividend tax: subscriber guide
The detailed guide with worked examples for each tax year with detail on the legislation, HMRC software specification error, alternative computations.

Dividend tax: trusts
This is a guide to the impact of the new dividend tax regime on trusts and their beneficiaries.

Dividend taxation for non-UK residents
This guide considers how the introduction of the new dividend taxation legislation from 6 April 2016 affects non-UK residents who are in receipt of dividends from UK companies

Dividend waivers

• Dividend waiver: specific dividends
• Dividend waiver: unknown future dividends

Alternatives to dividend waivers or dividends?

• Tax-efficient extraction of profits: Toolkit (2021/22)
• Tax-efficient extraction of profits: Toolkit (2020/21)
• Creating different share classes

Dividend Index

• Index for companies
  This is an 'At a glance' index to dividends, for companies and their owners, with guidance from how to tax dividends to how to legally vote and pay a dividend.

 

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