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: At a glance
How do you tax dividend income? What is the dividend allowance? What are the dividend tax rates?
Dividend tax
This practical tax guide explains how dividends are taxed. It includes HMRC's own examples, more detailed examples, including an Owner Managed Business (OMB) section together with tax planning tips.
Dividend tax: Trusts
How are dividends taxed in a trust? Do trusts get the dividend allowance?
Dividend taxation for non-UK residents
How non-UK residents are taxed on dividends from UK companies.
Dividend waivers
Alternatives to dividend waivers or dividends?
- Tax-efficient extraction of profits: toolkit (2024/25)
- Tax-efficient extraction of profits: toolkit (2023/24)
- Issuing different classes of share: Family companies
Dividend Index
- Dividends & Distributions: Index
How are dividends taxed? What are the rules for non-UK residents? How do you vote a dividend? When is a dividend paid? When can a dividend be unlawful? What is a distribution?
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