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Dividends- when taxable

There are 3 dates...which date is it for tax return reporting

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There is

(i)declaration date

(ii)ex-dividend date

(iii)payment date.

Confused as to when the dividend becomes taxable in a specific tax year?


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07th Dec 2018 18:50


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09th Dec 2018 16:19

Runningmate is correct. But deciding the date of payment isn't straightforward. For a private company the payment date for an interim dividend is the date it's actually paid to the shareholder or posted in the company's records as being available to him or her. Whereas for a final dividend the payment date is the date the dividend is approved at the AGM.

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