Dividend tax

Reviewed, effective-dated UK dividend tax knowledge.

Dividend rates and allowance records the 2024–25, 2025–26, and 2026–27 rate boundaries as structured facts.

Company dividends covers the separate company-law decision.

Writing-down and small-pool allowances

Main- and special-rate pool relief, including the 2026 company-rate change.

Dividend rates and allowance

Effective-dated UK personal dividend rates and the amount charged at the dividend nil rate.