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 2014 Autumn Statement. For more information, see Legal update, 2014 Autumn Statement: business tax implications.


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area


Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243694696", "objName" : "Dividends tax overview", "userID" : "2", "objUrl" : "http://us.practicallaw.com/cs/Satellite/us/resource/7-376-4737?source=relatedcontent", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "24bbf7227:14a5fb43a8a:1334", "analyticsSessionCookie" : "24bbf7227:14a5fb43a8a:1335", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }