Dividends

07 May 2025

New HMRC consultation - modernising the 1.5% higher rate of stamp taxes on shares
HMRC’s consultation requesting opinions on its proposal to modernise the 1.5% higher rate of stamp duty taxes on shares

21 March 2025

Tax Year End: Dividend tax efficiency
The rules around using the dividend allowance

31 January 2025

UK dividend payments in 2024
UK dividend payments in 2024, which either rose by 2.3% or fell by 0.4%, depending upon your viewpoint

29 January 2025

Improving the data HMRC collects - consultation outcome
New requirements for information about the start and end dates of relevant business activities to be included in personal returns, trustee returns, and partnership returns, and for information about directorships, close companies, and dividend income from close companies to be included in personal returns

19 December 2024

The impact of dividend payments on pensionable earnings, share valuation, IHT, NIC and state benefits
Pensionable earnings, share valuation, inheritance tax, National Insurance and state benefits in relation to dividend payments