Dividends

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

25 October 2024

UK dividend payments fell by 8.1% in the third quarter
Headline UK dividend payments, which dropped by 8.1% year-on-year in the third quarter, mainly due to a decline in special dividends

03 October 2024

Dividend payments by a company
The implications for a company when paying a dividend

23 September 2024

The tax treatment of dividends received
The taxation implications for the various categories of taxpayer receiving a dividend

05 September 2024

Collective investments - a quick guide
The main features of the three types of collective investment scheme

07 August 2024

The taxation of unit trusts and OEICS - in a table
The three types of units in a unit trust or shares in an OEIC: income units/shares; income reinvestment units/shares; and accumulation units/shares. The income tax and capital gains tax consequences of each with reference to: dividends; equalisation; and capital gains - all set out in an easy-to-read table