interim dividends

We have recently read that an interim dividend, which is documented by a director's minute and dividend voucher and also credited to his/her director's account on that day, will not be valid for tax purposes unless payment is actually made. Furthermore if payment is made at a later date, the dividend is treated as received according to the date of payment, not the date of the accounting entry.

Has anyone tangled with this and is this correct?

howard walters

Comments
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interim dividends

AnonymousUser |

Hold an EGM in respect of interim dividend?

excalibur |

Is there any difference?

AnonymousUser |

Interim Dividends

AnonymousUser |

Interim and final dividends

AnonymousUser |

IR manuals

gbuckell |

We believed that they had!

Anonymous |

Still can't see the difference

AnonymousUser |

Constructive payment

AnonymousUser |

IR Manuals

Anonymous |

Thank you John

excalibur |