16 articles tagged with Dividend Tax.
Dividend tax rates for 2026/27 are 8.75%/33.75%/39.35%, with just £500 allowance. How dividends are taxed, why directors take salary+dividend, and the marginal rate analysis.
The dividend allowance is GBP 500 in 2026/27. Above that, you pay 8.75%, 33.75% or 39.35% depending on your income band. Here is the full guide.
A worked example showing exactly how much extra tax the 2026/27 two-percentage-point dividend tax rise costs an investor holding shares outside an ISA.
How dividend waivers work for family and husband-and-wife companies in 2026/27, why HMRC scrutinises them under the settlements legislation, and what makes a waiver more or less likely to be accepted.
Distributions up to £25,000 on informal strike-off can qualify for capital treatment under ESC C16 — above that, you need a formal MVL. Full worked comparison of a £20,000 and a £150,000 close-down.
An interim finance director on £700/day across a 6-month engagement (£91,000) nets around £60,140 outside IR35 versus £55,855 inside — a £4,285 gap, with interim roles typically carrying higher inside-IR35 risk than standard contracting.
From 6 April 2026, dividend tax rates rose 2 percentage points — basic rate from 8.75% to 10.75%, higher rate from 33.75% to 35.75%. Worked example showing the exact extra cost for a company director.
How director's loan account tax works in 2026/27: the section 455 charge, beneficial loan benefit-in-kind, repayment, write-offs and how to stay compliant.
How a Welsh limited company director should split salary and dividends in 2026/27 to cut tax. Thresholds, NI, dividend rates and a worked example.
UK investors in ETFs face dividend tax on both distributing and accumulating funds. Learn about deemed distributions, reporting fund status, excess reportable income, and ISA sheltering.
Umbrella or your own limited company in 2026/27? Compare take-home pay, IR35, dividend tax and admin so UK contractors can choose the right setup.
Dividends in the UK are taxed at separate rates from salary and employment income. In 2026/27 the Dividend Allowance is GBP 500. This guide covers every rate, how to report dividend income, and the salary-vs-dividend split for company directors.
