We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
Dividends are payments made to shareholders from company profits after Corporation Tax.
How you're taxed on dividend payments and how your income affects the amount of tax to pay
You may get a dividend payment if you own shares in a company. You can…
There were different rules for tax on dividends before 6 April 2016.…
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company
Find out what to do if EU countries have deducted tax from interest, royalty and dividend payments made into the UK.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Jennifer Dean on 22nd March 2024
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).