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Income from dividends and interest

In: Tax Guide 2000–2001

Author

Listed:
  • Walter Sinclair

Abstract

Any dividend paid to you by a United Kingdom company does not have tax deducted. The amount paid to you carries with it a tax credit of currently 1/9 (13.6). Before 6 April 1999, the tax credit was 20/80 and prior to 6 April 1993, it was 25/75. These amounts respectively correspond to 10, 20 and 25 per cent of the grossed up dividends. Important changes apply from 6 April 1999 (8.1.7). Special rules may apply to any shareholders who live abroad (19.1.5).

Suggested Citation

  • Walter Sinclair, 2000. "Income from dividends and interest," Palgrave Macmillan Books, in: Tax Guide 2000–2001, chapter 8, pages 62-78, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-0-230-59579-8_8
    DOI: 10.1057/9780230595798_8
    as

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