Dividends and distributions

Dividends and distributions guidance:

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—controlled companies before 1 January 2013 [Archived]...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—controlled companies on or after 1 January 2013...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—general anti-avoidance

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—non-redeemable ordinary shares

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—portfolio holdings

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—shares accounted for as liabilities...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—targeted anti-avoidance

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution exemption—transactions not designed to reduce tax...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution key concepts—new consideration

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Distribution key concepts—repayment of capital

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on How are individuals taxed on distributions received from companies?...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on How are individuals taxed on distributions received from non-UK resident...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on How are individuals taxed on distributions received from UK resident companies...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on How are non-small companies taxed on distributions received?...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on How are small companies taxed on distributions received?

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Scope of distributions for tax purposes

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Tax issues on a scrip or stock dividend

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Tax on dividend reinvestment plans (DRIPs)

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Tax—types of distribution—dividends

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Tax-types of distribution—transfers of assets and liabilities...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Transactions in securities

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Transactions in securities—clearances and administration

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Types of distribution—bonus issues

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Types of distribution—interest recharacterised as a distribution:...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Types of distribution—interest recharacterised as a distribution: special...

Practice notes

The following Corporate practice note provides comprehensive and up to date legal information on Waiver of dividends

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on What is a small company for the purposes of the distribution exemption?...

Practice notes

The following Tax Q&A provides comprehensive and up to date legal information on What is franked investment income (FII) and does it still matter?

Q&As

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