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HMRC internal manual

Savings and Investment Manual

From
HM Revenue & Customs
Updated
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Dividends and other company distributions: overview and contents

Overview

This section of the Savings and Investment Manual explains the tax treatment of dividends and other amounts distributed by a company to shareholders who are individuals.

Contents

  1. SAIM5010
    Dividends and other company distributions: introduction
  2. SAIM5020
    The charge to tax on UK dividends etc.
  3. SAIM5030
    Meaning of distribution
  4. SAIM5040
    Company law
  5. SAIM5050
    Qualifying and non-qualifying distributions
  6. SAIM5060
    UK dividends taxed as trading income
  7. SAIM5070
    Distributions from OEICs and AUTs
  8. SAIM5080
    Dividends from share incentive plans
  9. SAIM5090
    Tax credits: introduction
  10. SAIM5100
    Tax credits on qualifying distributions
  11. SAIM5102
    Tax credits on foreign distributions
  12. SAIM5104
    Tax credits on foreign distributions: what are 'relevant distributions'
  13. SAIM5106
    Tax credits on foreign distributions: eligibility to foreign tax credit relief
  14. SAIM5110
    Tax credits on qualifying distributions: example
  15. SAIM5120
    Qualifying distributions: persons not entitled to tax credits
  16. SAIM5130
    No tax credits on non-qualifying distributions
  17. SAIM5140
    No tax credits on non-qualifying distributions: example
  18. SAIM5150
    Stock dividends: introduction
  19. SAIM5160
    Stock dividends: the tax charge
  20. SAIM5170
    Stock dividends: the tax charge: cash equivalent
  21. SAIM5180
    Stock dividends: the tax charge: tax treated as paid
  22. SAIM5190
    Stock dividends: the tax charge: example
  23. SAIM5200
    Loans and advances by close companies to participators: amounts written off
  24. SAIM5210
    Foreign dividends
  25. SAIM5220
    Sale of foreign dividend coupons
  26. SAIM5300
    UK Real Estate Investment Trusts: introduction
  27. SAIM5310
    UK Real Estate Investment Trusts: property income distributions
  28. SAIM5320
    UK Real Estate Investment Trusts: other distributions
  29. SAIM5330
    UK Real Estate Investment Trusts: taxation of distributions
  30. SAIM5340
    UK Real Estate Investment Trusts: tax returns