dividends Archives - Inform Direct

Dividend taxation: higher rate and additional rate taxpayers

Published in Shares and shareholders on April 25, 2023 by Philip Newman

Having already looked at the main rules on how dividends are taxed and how those affect basic rate taxpayers. The tax on dividends can be more complex where the dividends become subject to higher rate or additional rate tax. In…

Read

Tags: dividends, shareholders, taxation

4 comments

How are dividends taxed?

Published in Shares and shareholders on April 25, 2023 by Philip Newman

Dividends are the return paid to shareholders from the profits made by a company. Partly because of potential tax advantages, the owners of small companies will often choose to pay themselves a combination of dividends and salary…

Read

Tags: dividends, shareholders, taxation

3 comments

Dividend waiver: what you need to know

Published in Shares and shareholders on April 20, 2023 by Peter Platt

You’ve decided to share your profits with your shareholders by issuing a dividend, but what if not everyone wants to take it?…

Read

Tags: dividends, shares, waiver

1 comment

When can a company pay a dividend?

Published in Shares and shareholders on February 28, 2023 by David Hill

This article explains the rules and conditions for paying dividends to shareholders of small and micro-entity companies. What needs to be in place before a company can declare and pay a dividend to its shareholders? What factors…

Read

Tags: dividend vouchers, dividends, shares

What are dividend vouchers?

Published in Shares and shareholders on November 7, 2021 by Johnathan Korchak

A limited company can distribute its profits via dividends to its shareholders. Once you’ve identified that there are sufficient profits to distribute as dividends, you must follow a compliant process to declare and pay a…

Read

Tags: dividend vouchers, dividends, shares

Taxation of dividends received before 6 April 2016

Published in Shares and shareholders on April 5, 2016 by Philip Newman

For dividends received before 6 April 2016 the dividend allowance (covered in our article How are dividends taxed?) does not apply. Instead such dividends were treated as paid net of a tax credit. This article provides an…

Read

Tags: dividends, shareholders, taxation

2025 Review
of UK Company Formations

Read our comprehensive review of UK company formations in 2024, year-on-year growth rates and breakdown by county. This detailed insight is provided in the form of easy to understand infographics available for sharing through social media and on your own website

View Statistics