Dividends and distributions

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Dividends and distributions guidance:

Market Tracker’s trend report, Dividends 2018—Market Tracker Trend Report, looks at market practice for the payment of dividends for FTSE 350 companies with a financial...

Practice Note

Market Tracker’s latest trend report, Dividends 2019—Market Tracker Trend Report, gives an update on market practice for the payment of dividends across the FTSE 350. It...

Practice Note

The law regulating the making of distributions by a company, as it applies to all companies, is set out in this Practice Note. For details of the additional rules and...

Practice Note

When a listed company or an AIM company wishes to declare and pay dividends to its shareholders, it has to comply with the provisions of the Companies Act 2006 (CA 2006)....

Practice Note

This Practice Note explains the rules that apply to distributions made to UK resident and domiciled individuals on or after 6 April 2016. The way in which individuals are...

Practice Note

Any dividend or other distribution of a company received by a company within the charge to corporation tax is subject to corporation tax on income, unless that...

Practice Note

Any dividend or other distribution of a company is subject to the charge to corporation tax on income, unless that distribution is exempt. There are two sets of...

Practice Note

What is a B share scheme and why is it used? A B share scheme is one method used by UK companies to return excess capital to shareholders. It is used typically, but not...

Practice Note

Dividends involve a distribution of cash or a distribution of non-cash assets (known as a distribution in kind or a distribution in specie). A scrip dividend (in a tax...

Practice Note

A AIMA securities market owned and operated by the London Stock Exchange plc, with lighter entry requirements and continuing obligations than the main regulated markets....

Practice Note

What is a scrip dividend and why do companies make them? A scrip dividend, also referred to as a scrip or stock issue, a stock dividend or a scrip alternative, is where a...

Practice Note

What is a dividend reinvestment plan and why do companies offer them? A dividend reinvestment plan (DRIP) is a plan under which a company (almost exclusively public...

Practice Note

This guidance, dated March 2014, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), provides new model wording for...

Practice Note

Distribution is given a wide definition for the purpose of Part 23 of the Companies Act 2006 (ss 829–853) (CA 2006), meaning every description of...

Practice Note

Why waive a dividend? Shareholders may occasionally choose to waive their rights to receive dividends. In particular this may occur in the following circumstances: • a...

Practice Note