SAIM5000 - Dividends and other company distributions: overview and contents
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
Dividends
Dividends and other company distributions: introduction |
|
The charge to tax on UK dividends etc. |
|
Meaning of distribution |
|
Company law |
|
Qualifying and non-qualifying distributions |
|
UK dividends taxed as trading income |
|
Distributions from OEICs and AUTs |
|
Dividends from share incentive plans |
Tax credits
Tax credits: introduction |
|
Tax credits on qualifying distributions |
|
Tax credits on qualifying distributions: tax credits on foreign distributions |
|
Tax credits on qualifying distributions: tax credits on foreign distributions: what are ‘relevant distributions’ |
|
Tax credits on qualifying distributions: tax credits on foreign distributions: eligibility to foreign tax credit relief |
|
Tax credits on qualifying distributions: example |
|
Qualifying distributions: persons not entitled to tax credits |
|
No tax credits on non-qualifying distributions |
|
No tax credits on non-qualifying distributions: example |
Stock dividends
Stock dividends: introduction |
|
Stock dividends: the tax charge |
|
Stock dividends: the tax charge: cash equivalent |
|
Stock dividends: the tax charge: tax treated as paid |
|
Stock dividends: the tax charge: example |
Other distributions and dividends
Loans and advances by close companies to participators: amounts written off |
|
Foreign dividends |
|
Sale of foreign dividend coupons |
UK Real Estate Investment Trusts
UK Real Estate Investment Trusts: introduction |
|
UK Real Estate Investment Trusts: property income distributions |
|
UK Real Estate Investment Trusts: other distributions |
|
UK Real Estate Investment Trusts: taxation of distributions |
|
UK Real Estate Investment Trusts: tax returns |
