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
| SAIM5010 | Dividends and other
company distributions: introduction |
| SAIM5020 | The charge to tax on UK
dividends etc. |
| SAIM5030 | Meaning of
distribution |
| SAIM5040 | Company law |
| SAIM5050 | Qualifying and
non-qualifying distributions |
| SAIM5060 | UK dividends taxed as
trading income |
| SAIM5070 | Distributions from OEICs
and AUTs |
| SAIM5080 | Dividends from share
incentive plans |
| SAIM5090 | Tax credits:
introduction |
| SAIM5100 | Tax credits on qualifying
distributions |
| SAIM5110 | Tax credits on qualifying
distributions: example |
| SAIM5120 | Qualifying distributions:
persons not entitled to tax credits |
| SAIM5130 | No tax credits on
non-qualifying distributions |
| SAIM5140 | No tax credits on
non-qualifying distributions: example |
| SAIM5150 | Stock dividends:
introduction |
| SAIM5160 | Stock dividends: the tax
charge |
| SAIM5170 | Stock dividends: the tax
charge: cash equivalent |
| SAIM5180 | Stock dividends: the tax
charge: tax treated as paid |
| SAIM5190 | Stock dividends: the tax
charge: example |
| SAIM5200 | Loans and advances by
close companies to participators: amounts written off |
| SAIM5210 | Foreign dividends |
| SAIM5220 | Sale of foreign dividend
coupons |
| SAIM5300 | UK Real Estate Investment
Trusts: introduction |
| SAIM5310 | UK Real Estate Investment
Trusts: property income distributions |
| SAIM5320 | UK Real Estate Investment
Trusts: other distributions |
| SAIM5330 | UK Real Estate Investment
Trusts: taxation of distributions |
| SAIM5340 | UK Real Estate Investment
Trusts: tax returns |
