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SAIM5000 | Dividends and other company distributions: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual explains the tax treatment of dividends and other amounts distributed by a company to shareholders who are individuals.

Contents

Contents30 entries

  1. SAIM5010Dividends and other company distributions: introduction
  2. SAIM5020Dividends and other company distributions: the charge to tax on UK dividends etc.
  3. SAIM5030Dividends and other company distributions: meaning of distribution
  4. SAIM5040Dividends and other company distributions: company law
  5. SAIM5050Dividends and other company distributions: qualifying and non-qualifying distributions: non-CD distributions and CD distributions
  6. SAIM5060Dividends and other company distributions: UK dividends taxed as trading income
  7. SAIM5070Dividends and other company distributions: distributions from OEICs and AUTs
  8. SAIM5080Dividends and other company distributions: dividends from share incentive plans
  9. SAIM5090Dividends and other company distributions: tax years up to 2015-16: tax credits: introduction
  10. SAIM5100Dividends and other company distributions: tax credits on qualifying distributions: tax years up to 2015-16
  11. SAIM5102Dividends and other company distributions: tax credits on foreign distributions: tax years up to 2015-16
  12. SAIM5104Dividends and other company distributions: tax credits on foreign distributions: what were ‘relevant distributions’: tax years up to 2015-16
  13. SAIM5106Dividends and other company distributions: tax credits on foreign distributions: eligibility to foreign tax credit relief: tax years up to 2015-16
  14. SAIM5110Dividends and other company distributions: tax credits on qualifying distributions: tax years up to 2015-16: example
  15. SAIM5120Dividends and other company distributions: tax treated as paid on distributions received by non-UK resident persons
  16. SAIM5130Dividends and other company distributions: no tax credits on non-qualifying distributions - tax years up to 2015-16: relief: distribution repaying shares or security issued in earlier distribution
  17. SAIM5140Dividends and other company distributions: no tax credits on non-qualifying distributions: tax years up to 2015-16: example
  18. SAIM5150Dividends and other company distributions: stock dividends: introduction
  19. SAIM5160Dividends and other company distributions: stock dividends: the tax charge
  20. SAIM5170Dividends and other company distributions: stock dividends: the tax charge: cash equivalent
  21. SAIM5180Dividends and other company distributions: stock dividends: the tax charge: tax treated as paid: tax years up to 2015-16
  22. SAIM5190Dividends and other company distributions: stock dividends: the tax charge: tax treated as paid: tax years up to 2015-16: example
  23. SAIM5200Dividends and other company distributions: loans and advances by close companies to participators: amounts written off
  24. SAIM5210Dividends and other company distributions: foreign dividends
  25. SAIM5220Dividends and other company distributions: sale of foreign dividend coupons
  26. SAIM5300Dividends and other company distributions: UK Real Estate Investment Trusts: introduction
  27. SAIM5310Dividends and other company distributions: UK Real Estate Investment Trusts: property income distributions
  28. SAIM5320Dividends and other company distributions: UK Real Estate Investment Trusts: other distributions
  29. SAIM5330Dividends and other company distributions: UK Real Estate Investment Trusts: taxation of distributions
  30. SAIM5340Dividends and other company distributions: UK Real Estate Investment Trusts: tax returns