dividends
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…
How are dividends taxed?
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…
Dividend waiver: what you need to know
You’ve decided to share your profits with your shareholders by issuing a dividend, but what if not everyone wants to take it?…
When can a company pay a dividend?
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…
What are dividend vouchers?
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…
Taxation of dividends received before 6 April 2016
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…
2024 Review
of UK Company Formations
Read our comprehensive review of UK company formations in 2023, 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