Policy paper

Income Tax: changes to dividend taxation

From 6 April 2016 the Dividend Tax Credit will be replaced by a new Dividend Allowance in the form of a 0% tax rate on the first 拢5,000 of dividend income per year.

From:
HM Revenue & Customs
Published
9 December 2015
Last updated
29 June 2016 鈥� See all updates

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Details

This legislation will modernise, reform and simplify dividend taxation. Only those with dividend income over 拢5000 per year, or those who are able to pay themselves dividends in place of wages, will pay more tax.

Updates to this page

Published 9 December 2015
Last updated 29 June 2016 show all updates

  1. Updated with: TIIN Dividends Allowance

  2. First published.

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