Dividend tax is paid on income received from company shares above the annual dividend allowance. The allowance was cut from £2,000 to £1,000 in 2023/24 and further to £500 in 2024/25. Dividends are taxed at lower rates than employment income but are not eligible for National Insurance relief.
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Pro Tip
Director-shareholders often pay themselves a mix of salary (up to the NI primary threshold) and dividends to minimise overall tax. Consult an accountant for the optimal split.
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