Dividend Voucher (Post 6th April 2016)
A Dividend Voucher is a written record stating who has received a dividend, how much it was and what shares the dividend receiver owns. This template voucher can be printed off and used as a formal record of the dividend by a company to send to its shareholders.
Following tax rule changes on 6th April 2016, the dividend tax credit has been abolished and replaced with a new tax free dividend allowance. This template sets out all the required details of the dividend in a paper form that the shareholder can include with his/her personal tax self-assessment form to show that it was dividend income (rather than any other form of income) that the shareholder received, including:
• Company name;
• Name and address of recipient;
• Total number of shares owned;
• Total dividend payable; and
• Company signature.
A dividend voucher must be kept in case HMRC requires it to be produced.
More detail relating to dividend vouchers and the changes introduced as of 6th April 2016 can be found in our Guidance Note: Dividends. Note that from 6th April 2018, the dividend tax free allowance is £2000 rather than £5000.
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