{"id":4486,"date":"2015-08-20T10:12:16","date_gmt":"2015-08-20T09:12:16","guid":{"rendered":"https:\/\/www.qualityformations.co.uk\/blog\/?p=4486"},"modified":"2024-04-12T08:21:54","modified_gmt":"2024-04-12T07:21:54","slug":"issue-dividends","status":"publish","type":"post","link":"https:\/\/www.qualitycompanyformations.co.uk\/blog\/issue-dividends\/","title":{"rendered":"How to issue dividends in a company limited by shares"},"content":{"rendered":"      <div class='post-lastupdated'>\r\n        <strong>Last updated: 12 Apr 2024<\/strong>\r\n      <\/div>\r\n    \n<p>The owners of a company limited by shares must follow certain procedures when removing profit from the business. This is because, unlike sole trader businesses, limited companies exist as separate legal entities. All income belongs to the company until it is distributed to directors and shareholders as remuneration via permitted payment procedures.<\/p>\n<p>You can extract all business profits as a director\u2019s salary, but it is more tax-efficient to pay yourself a small \u2018nominal\u2019 salary and receive the rest of your income as dividends. The best way to do this is to take a salary up to your annual Personal Allowance, which is tax-free. This will also preserve your right to the State Pension and other benefits.<\/p>\n        <li class=\"marker:!text-primary\">\r\n          <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/fully-inclusive-package\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>Our Fully Inclusive Package - the perfect way to form a company<\/span><\/a>\r\n        <\/li>\r\n          \n<p>A company can\u00a0issue dividends to its members (each member receiving payments in proportion to the shares held) at any time, provided the company has enough retained post-tax profit after all bills, costs, and expenses have been subtracted from turnover.<\/p>\n<p>If there is no profit left in your business after allowing for these liabilities, you cannot issue dividends. If you do, the dividend will be deemed illegal and you could face severe consequences from HMRC. Salaries, however, can continue to be paid even if your company is making a loss, since this kind of payment is viewed as an allowable business expense.<\/p>\n      <div id=\"dividend-calculator\" class=\"shortcode shortcode-calculator bg-light text-dark border-l-4 border-gray-300 p-6\">\r\n        <h3 class=\"text-dark mt-0 mb-4\">Dividend Tax Calculator<\/h3>\r\n        <div class=\"shortcode-content\">\r\n          <div class=\"shortcode-alert hidden mb-4 text-red-700 font-semibold\">Please complete all required fields.<\/div>\r\n          <form>\r\n            <div class=\"grid gap-6 mb-6 md:grid-cols-2\">\r\n              <div>\r\n                <label for=\"profits\" class=\"block mb-2 font-semibold\">Gross Salary<\/label>\r\n                <div class=\"relative\">\r\n                  <input type=\"number\" maxlength=\"128\" name=\"profits\" id=\"profits\" size=\"10\" class=\"w-full bg-white text-dark border border-gray-400 pl-6 pr-4 py-2 focus:ring-primary focus:border-primary\">\r\n                  <span class=\"absolute inset-y-0 left-0 pl-3 flex items-center pointer-events-none\"> \r\n                    <i class=\"fa-regular fa-sterling-sign fa-sm\"><\/i> \r\n                  <\/span> \r\n                <\/div>\r\n              <\/div>\r\n              <div>\r\n                <label for=\"net-dividend\" class=\"block mb-2 font-semibold\">Net Dividend<\/label>\r\n                <div class=\"relative\">\r\n                  <input type=\"number\" maxlength=\"128\" name=\"net-dividend\" id=\"net-dividend\" size=\"10\" class=\"w-full bg-white text-dark border border-gray-400 pl-6 pr-4 py-2 focus:ring-primary focus:border-primary\">\r\n                  <span class=\"absolute inset-y-0 left-0 pl-3 flex items-center pointer-events-none\"> \r\n                    <i class=\"fa-regular fa-sterling-sign fa-sm\"><\/i> \r\n                  <\/span> \r\n                <\/div>\r\n              <\/div>\r\n            <\/div>\r\n            <div class=\"mb-6\">\r\n              <label for=\"tax-year\" class=\"block mb-2 font-semibold\">Tax year<\/label>\r\n              <select name=\"tax_year\" id=\"tax-year\" class=\"w-full bg-white text-dark border border-gray-400 px-4 py-2 mb-4 focus:ring-primary focus:border-primary\">\r\n                <option value=\"2024\/25\" data-bandbasic=\"12570\" data-bandhigher=\"50270\" data-bandaddi=\"125140\" data-basicrate=\"0.0875\" data-higherrate=\"0.3375\" data-additional=\"0.3935\" data-da=\"500\" data-pa=\"100000\">2024\/25<\/option>  \r\n                <option value=\"2023\/24\" data-bandbasic=\"12570\" data-bandhigher=\"50270\" data-bandaddi=\"125140\" data-basicrate=\"0.0875\" data-higherrate=\"0.3375\" data-additional=\"0.3935\" data-da=\"1000\" data-pa=\"100000\">2023\/24<\/option>\r\n                <option value=\"2022\/23\" data-bandbasic=\"12570\" data-bandhigher=\"50270\" data-bandaddi=\"150000\" data-basicrate=\"0.0875\" data-higherrate=\"0.3375\" data-additional=\"0.3935\" data-da=\"2000\" data-pa=\"100000\">2022\/23<\/option>\r\n                <option value=\"2021\/22\" data-bandbasic=\"12570\" data-bandhigher=\"50270\" data-bandaddi=\"150000\" data-basicrate=\"0.075\" data-higherrate=\"0.325\" data-additional=\"0.381\" data-da=\"2000\" data-pa=\"100000\">2021\/22<\/option>\r\n                <option value=\"2020\/21\" data-bandbasic=\"12500\" data-bandhigher=\"50000\" data-bandaddi=\"150000\" data-basicrate=\"0.075\" data-higherrate=\"0.325\" data-additional=\"0.381\" data-da=\"2000\" data-pa=\"100000\">2020\/21<\/option>\r\n                <option value=\"2019\/20\" data-bandbasic=\"12500\" data-bandhigher=\"50000\" data-bandaddi=\"150000\" data-basicrate=\"0.075\" data-higherrate=\"0.325\" data-additional=\"0.381\" data-da=\"2000\" data-pa=\"100000\">2019\/20<\/option>\r\n                <option value=\"2018\/19\" data-bandbasic=\"11850\" data-bandhigher=\"46350\" data-bandaddi=\"150000\" data-basicrate=\"0.075\" data-higherrate=\"0.325\" data-additional=\"0.381\" data-da=\"2000\" data-pa=\"100000\">2018\/19<\/option>\r\n                <option value=\"2017\/18\" data-bandbasic=\"11500\" data-bandhigher=\"45000\" data-bandaddi=\"150000\" data-basicrate=\"0.075\" data-higherrate=\"0.325\" data-additional=\"0.381\" data-da=\"5000\" data-pa=\"100000\">2017\/18<\/option>\r\n              <\/select>\r\n            <\/div>\r\n            <div class=\"flex flex-col lg:flex-row\">\r\n              <input class=\"items-center py-2 px-4 font-medium text-center text-white bg-primary focus:ring-4 focus:ring-dark-200 hover:bg-primary hover:cursor-pointer\" type=\"submit\" value=\"Calculate\">\r\n            <\/div>\r\n          <\/form>\r\n          <div id=\"tax-results\" class=\"hidden mt-6\"><\/div>\r\n        <\/div>\r\n      <\/div>\r\n    \n<h2 id=\"step-1-declaring-dividends\">Step 1: Declaring dividends<\/h3>\n<p>There are two types of dividends &#8211; interim and final. In most companies, the company directors must hold a board meeting to officially \u2018declare\u2019 interim dividends. To issue a final dividend, shareholders must grant their approval by <a href=\"https:\/\/www.qualityformationsblog.co.uk\/wp-admin\/post.php?post=7404&amp;action=edit&amp;classic-editor\" data-wpel-link=\"external\" target=\"_blank\" rel=\"noopener noreferrer\">passing an ordinary resolution<\/a> at a general meeting or in writing.<\/p>\n          <li class=\"marker:!text-primary\">\r\n            <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/general-meeting-rules-procedures-limited-companies\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>General meeting rules and procedures for limited companies<\/span><\/a>\r\n          <\/li>\r\n                  \n<p>It is beneficial and advisable to print out a copy of the balance sheet and profit and loss account for the period from which the profit will be distributed. This will ensure that payments do not exceed the available profit in the <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/business-bank-account-company\/\" data-wpel-link=\"internal\">business bank account<\/a>.<\/p>\n<h2 id=\"step-2-working-out-dividend-payments\">Step 2: Working out dividend payments<\/h3>\n<p>If your company has any profit remaining after paying all business taxes, expenses, and liabilities, you are free to distribute this money to shareholders. Dividends should be distributed according to each shareholder\u2019s percentage of ownership. This is worked out by the number of shares they own, or otherwise in accordance with the company&#8217;s <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/what-are-articles-of-association\/\" data-wpel-link=\"internal\">articles of association <\/a>(e.g. where called-up share capital remains unpaid).<\/p>\n          <li class=\"marker:!text-primary\">\r\n            <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/what-are-dividends\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>What are dividends?<\/span><\/a>\r\n          <\/li>\r\n                  \n<p>If you own 50% of your company\u2019s shares, for example, you and the other shareholder are both entitled to dividends worth 50% of the retained profit. In this scenario, if your company has \u00a32,000 of retained profit, you can both receive net dividends of up to \u00a31,000 each.<\/p>\n<p>Since your company will have already paid Corporation Tax on this income, the first \u00a3500 of dividends are tax-free (2024\/25 dividend allowance). Above that amount, you will pay dividend tax. You must report this income and pay any necessary tax on an annual basis via Self Assessment.<\/p>\n<h2 id=\"step-3-issuing-dividend-vouchers\">Step 3: Issuing dividend vouchers<\/h3>\n<p>For each dividend a company issues, a voucher must be created and given to the shareholder. This voucher is sometimes referred to as a \u2018dividend counterfoil\u2019. It is not a special kind of form, but simply a piece of paper (or an electronic document attached to email) that provides the following important details about the dividend:<\/p>\n<ul>\n<li>Name of company<\/li>\n<li><a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/company-registration-number\/\" data-wpel-link=\"internal\">Company registration number<\/a><\/li>\n<li>Date of issue<\/li>\n<li>Name and address of shareholder receiving the dividend<\/li>\n<li>Share class<\/li>\n<li>Amount of the dividend payment<\/li>\n<li>Signature of authorising officer<\/li>\n<\/ul>\n<p>A typical example of a dividend voucher is as follows:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5093 size-full\" src=\"https:\/\/www.qualityformationsblog.co.uk\/wp-content\/uploads\/2015\/08\/dividend-voucher-1.png\" alt=\"An example of a dividend voucher\" width=\"600\" height=\"300\" \/><\/p>\n<p>The same format can be used for interim dividends and final dividends &#8211; simply alter the text accordingly.<\/p>\n<h2 id=\"step-4-preparing-minutes-of-meetings\">Step 4: Preparing Minutes of Meetings<\/h3>\n<p>You must take minutes even if you\u2019re the only director and shareholder in your company. All companies are legally required under the Companies Act 2006 to keep copies of meeting minutes with their statutory records for a minimum of 10 years. You may keep these minutes on paper, in some kind of electronic format, or both \u2013 whichever is most convenient.<\/p>\n<h2 id=\"how-often-can-i-issue-dividends\">How often can I issue dividends?<\/h3>\n<p>You can issue dividends as often as you like (daily, weekly, monthly, bi-monthly, quarterly, bi-annually, or annually) as long as your company has sufficient retained profit to do so.<\/p>\n<p>Due to the paperwork required, most accountants will advise you to issue interim dividends on a quarterly basis for easier record-keeping and to coincide with VAT payments. That being said, there is nothing to prevent you from issuing them more frequently if you really want to.<\/p>\n<p>          <li class=\"marker:!text-primary\">\r\n            <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/pay-yourself-through-limited-company\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>How to pay yourself through a limited company<\/span><\/a>\r\n          <\/li>\r\n                            <li class=\"marker:!text-primary\">\r\n            <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/self-assessment-guidance-for-company-directors-and-shareholders\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>Self Assessment guidance for company directors and shareholders<\/span><\/a>\r\n          <\/li>\r\n                            <li class=\"marker:!text-primary\">\r\n            <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/protect-minority-shareholder-rights\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>How to protect minority shareholder rights<\/span><\/a>\r\n          <\/li>\r\n                  <\/p>\n<p>On the other hand, you may want to issue dividends annually at the end of each tax year, or at irregular intervals throughout the year when your company profits reach a certain level. It\u2019s entirely up to you.<\/p>\n<p>Dividends provide an excellent opportunity for effective tax planning. You can delay the distribution of profits until the following tax year, which is beneficial if you want to keep your income within the basic rate of tax, or you plan to work more than one year and take some time off the next.<\/p>\n<p>You may also wish to consider, if possible, splitting ownership of your business with your significant other if they earn significantly less than you. This will allow you to issue dividends to him or her, thus avoiding or paying less higher-rate tax.<\/p>\n<h2 id=\"is-there-a-limit-to-the-number-of-dividends-a-company-can-issue\">Is there a limit to the number of dividends a company can issue?<\/h3>\n<p>No, there is no limit to the number of dividends a company can issue throughout the year or at any one time. However, it does depend on the number of shareholders your company has and the amount of retained profit that is available to distribute.<\/p>\n<p>You&#8217;re only required to issue one dividend per shareholder each time you declare dividends, and you cannot issue them if your company does not have any retained profit to distribute.<\/p>\n<p>It&#8217;s also worth bearing in mind that the more dividends you issue, the more paperwork you will have to fill out. You&#8217;ll also need to spend more time on your Self Assessment tax return. Keep it as simple as possible. Ideally, you should speak to an accountant for tailored, expert advice.<\/p>\n      <div id=\"corporation-tax-calculator\" class=\"shortcode shortcode-calculator bg-light text-dark border-l-4 border-gray-300 p-6\">\r\n        <h3 class=\"text-dark mt-0 mb-4\">Corporation Tax Calculator<\/h3>\r\n        <div class=\"shortcode-content\">\r\n          <div class=\"shortcode-alert hidden mb-4 text-red-700 font-semibold\">Please complete all required fields.<\/div>\r\n          <form>\r\n            <div class=\"mb-6\">\r\n              <label for=\"profits\" class=\"block mb-2 font-semibold\">Profits<\/label>\r\n              <div class=\"relative\">\r\n                <input type=\"number\" maxlength=\"128\" name=\"profits\" id=\"profits\" size=\"10\" class=\"w-full bg-white text-dark border border-gray-400 pl-6 pr-4 py-2 focus:ring-primary focus:border-primary\">\r\n                <span class=\"absolute inset-y-0 left-0 pl-3 flex items-center pointer-events-none\"> \r\n                  <i class=\"fa-regular fa-sterling-sign fa-sm\"><\/i> \r\n                <\/span>\r\n              <\/div>\r\n            <\/div>\r\n            <div class=\"flex flex-col lg:flex-row\">\r\n              <input class=\"items-center py-2 px-4 font-medium text-center text-white bg-primary focus:ring-4 focus:ring-dark-200 hover:bg-primary hover:cursor-pointer\" type=\"submit\" value=\"Calculate\">\r\n            <\/div>\r\n          <\/form>\r\n          <div id=\"tax-results\" class=\"hidden mt-6\"><\/div>\r\n        <\/div>\r\n      <\/div>\r\n    \n<h2 id=\"how-are-dividends-taxed\">How are dividends taxed?<\/h3>\n<p>All taxpayers are required to pay\u00a0<a href=\"https:\/\/www.gov.uk\/tax-on-dividends\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"external\">tax on dividends<\/a> above \u00a3500. The following rates apply for the 2024\/25 tax year:<\/p>\n<ul>\n<li>Basic rate taxpayer &#8211; 8.75%<\/li>\n<li>Higher rate taxpayer &#8211; 33.75%<\/li>\n<li>Additional rate taxpayer &#8211; 39.35%<\/li>\n<\/ul>\n<p>The Income Tax and National Insurance contributions that you will pay on your director\u2019s salary are not payable on dividends, but you must include your relevant income in the \u2018Dividends\u2019 section of your Self Assessment tax return each year. This will allow you to work out and report your total earnings for the tax year.<\/p>\n        <li class=\"marker:!text-primary\">\r\n          <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/services\/confirmation-statement\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>Never miss another confirmation statement deadline<\/span><\/a>\r\n        <\/li>\r\n          \n<p>If your total annual income (from all sources, including dividends) for the 2024\/25 tax year is \u00a312,570 or less, you will not pay any dividend tax because your <a href=\"https:\/\/www.gov.uk\/income-tax-rates\" target=\"_blank\" rel=\"noopener noreferrer\" data-wpel-link=\"external\">tax-free Personal Allowance<\/a> of \u00a312,570 will apply.<\/p>\n<h2 id=\"do-i-need-to-issue-dividends\">Do I need to issue dividends?<\/h3>\n<p>If you are the only shareholder in your company, there is no legal requirement for you to issue dividends if you don&#8217;t want to. You can retain surplus income in the company to further the aims of your business, or you can take your entire income as a director\u2019s salary. However, it is not tax-efficient to pay yourself a salary above your tax-free Personal Allowance.<\/p>\n          <li class=\"marker:!text-primary\">\r\n            <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/blog\/leaving-surplus-cash-in-limited-company\/\" class=\"font-semibold\" data-wpel-link=\"internal\"><span>Is leaving surplus cash in a limited company a problem?<\/span><\/a>\r\n          <\/li>\r\n                  \n<p>If you\u2019re not the only shareholder in the company, you cannot make that decision by yourself. If there is available profit to distribute, the rest of your company\u2019s shareholders may want to see a return on their investment. Such matters should be formally discussed and agreed upon.<\/p>\n      <div class=\"shortcode shortcode-image\">\r\n        <a href=\"https:\/\/www.qualitycompanyformations.co.uk\/fully-inclusive-package\/\" data-wpel-link=\"internal\">\r\n          <img decoding=\"async\"\r\n            src=\"https:\/\/cdn-quality.s3.eu-central-1.amazonaws.com\/assets\/custom\/images\/blog\/qcf-blog_sidebar.png?v=4\"\r\n            alt=\"Fully Inclusive Package\"\r\n            class=\"md:hidden\"\r\n            loading=\"lazy\"\r\n          \/>\r\n          <img decoding=\"async\"\r\n            src=\"https:\/\/cdn-quality.s3.eu-central-1.amazonaws.com\/assets\/custom\/images\/blog\/qcf-blog_banner.png?v=4\"\r\n            alt=\"Fully Inclusive Package\"\r\n            class=\"hidden md:block\"\r\n            loading=\"lazy\"\r\n          \/>\r\n        <\/a>\r\n      <\/div>\r\n    \n"},"excerpt":{"rendered":"<p>Many limited companies choose to distribute a share of profits through dividends. But what are dividends, and how can they be issued?<\/p>\n","protected":false},"author":10,"featured_media":6054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1239],"tags":[],"class_list":["post-4486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting-finance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.9 (Yoast SEO v24.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to issue dividends in a private company limited by shares<\/title>\n<meta name=\"description\" content=\"Learn the steps you must follow on declaring dividends, issuing a dividend voucher and the rules you must observe on how often dividends can be issued.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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issued.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.qualitycompanyformations.co.uk\/blog\/issue-dividends\/","og_locale":"en_GB","og_type":"article","og_title":"How to issue dividends in a company limited by shares","og_description":"Learn the steps you must follow on declaring dividends, issuing a dividend voucher and the rules you must observe on how often dividends can be issued.","og_url":"https:\/\/www.qualitycompanyformations.co.uk\/blog\/issue-dividends\/","og_site_name":"Quality Formations Blog","article_published_time":"2015-08-20T09:12:16+00:00","article_modified_time":"2024-04-12T07:21:54+00:00","og_image":[{"width":1500,"height":750,"url":"https:\/\/www.qualityformationsblog.co.uk\/wp-content\/uploads\/2019\/02\/how-to-issue-dividends-in-a-company-limited-by-shares.jpg","type":"image\/jpeg"}],"author":"Nicholas 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