Do I disclose a wife's (non-director) dividend with dividend to directors or seperate disclosure?

We have a client where by himself and his wife are 50% shareholders, where he is the sole director. They are both remunerated by way of dividend.

For disclosure purposes should you include in the dividends paid to directors, the dividends paid to the wife or just the sole director? And, if the wife's dividend is not included, should there be a separate disclosure in the related party notes?

Any example of how this should be presented are welcome!



There are 9 comments. Login or register to view them.

You disclose dividends full stop.

Phil Rees |
Phil Rees's picture

Dividends - related party

pushtheriver |
pushtheriver's picture


thomas34 |

agree 100% with thomas no. 34

Tonykelly |
Tonykelly's picture

@TonyKelly - can you say why

The Limey |

Please refer to earlier threads on this matter

Tonykelly |
Tonykelly's picture

On that thread you say that

The Limey |

Ok, Mr. Limey, one last time

Tonykelly |
Tonykelly's picture

Dividends to directors have

The Limey |