Dividends

04 March 2026

The impact of dividend payments on pensionable earnings, share valuation, IHT, NIC and state benefits
Pensionable earnings, share valuation, inheritance tax, National Insurance and state benefits in relation to dividend payments

30 January 2026

UK dividend payments in 2025
In 2025 UK dividend payments either rose by 3.6% or fell by 0.9%, depending on your chosen yardstick

29 January 2026

The tax treatment of dividends received
The taxation implications for the various categories of taxpayer receiving a dividend

28 January 2026

Dividend payments by a company
The implications for a company when paying a dividend

08 December 2025

Antidotes for the dividend bug
A reminder of the tax shelters available for the increase in dividend taxation

02 December 2025

Dividend or bonus - an initial look
The factors in the bonus/dividend decision following the announcement of a dividend tax increase

24 October 2025

UK dividend payments fell by 1.4% in the third quarter, thanks to lower one-off payments
Headline UK dividend payments, which fell by 1.4% year-on-year in the third quarter, with both regular and one-off payments falling

10 October 2025

Have you declared the correct amount of dividend income?
HMRC is writing to taxpayers to check their dividend income