Dividends: tax overview
This note is an overview of the UK tax treatment of dividends. It outlines the tax issues for the paying company and for both corporate and other recipients.
NOTE: This resource is being reviewed in light of the July 2015 Budget and the Finance (No. 2) Bill 2015. For more information, see Legal updates, July 2015 Budget: key business tax announcements and Finance (No. 2) Bill 2015 as published: business tax measures.