Tax voucher - dividends

Dividend Voucher (Pre 6th April 2016)

CO.DIVI.03

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 dividend voucher can be printed off and used as a formal record of the dividend by a company to send to its shareholders.

This Dividend Voucher should only be used for dividends declared before 6th April 2016. Following this date, dividend tax rules changed and our tax voucher post 6th April 2016 should be used.

Shareholders must pay tax on any dividends they receive from UK companies each tax year via the self-assessment process. As companies pay shareholders dividends out of profits on which they have already paid tax, HMRC allowed a tax credit recorded in the dividend voucher to be credited against the dividend. This template sets out the old system of grossing up net dividends via tax credits should companies or shareholders still require to use this form of tax voucher for dividends declared before 6th April 2016.

A dividend voucher must be kept in case HMRC requires it to be produced.

More detail relating to dividend vouchers can be found in our Guidance Note: Dividends.

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