Dividend Waiver & CSA

Company wishes to pay Dividend to 5 family members all equal shareholders.

Dividend will put 2 shareholders into higher rate taxes & remaining 3 will remain basic rate taxpayers.

The 2 shareholders who will go into higher rate taxes have discussed possibility of waiving right to Dividend to avoid higher rates. This however is open to challenge under settlement legislation as the shareholders are all connected & the non waiving shareholders will pay less tax on any dividend than the waiving shareholders.

A 3rd shareholder who will remain basic rate taxpayer irrespective of receipt of dividend has also put forward the notion that he does not want the dividend as this will,affect a CSA assessmsnt he has to pay for maintenance.

I am currently looking into CSA assessments but from what I can see to date any dividend income which he receives will be brought into his maintenance calculation as he & connected person have control over the payment of dividends.

Can anyone point me in direction of how CSA treat Dividend payments in assessments of maintenance payments?

Also waiving dividend to get round maintenance assessment is morally questionable however has anyone come accross use of a waiver in this circumstance.