1074 - Dividends from UK companies - do not include the tax credit

Your dividend voucher will show your shares in the company, the dividend rate, the tax credit and the dividend payable. You will get this information even if your dividends are paid direct into your bank or through your investment broker. The only figure to enter on your Tax Return is the total of all dividend payments - do not add on the tax credits.

Include all dividends from shares you acquired through employee share schemes. There is one exception and that is dividends used to buy more shares through an approved Share Incentive Plan, although you may have to include them if you take those shares out of the plan within three years. If you are not sure go to Employment related-securities or contact your HM Revenue & Customs (HMRC) office.

Dividends or distributions from UK - Real Estate Investment Trusts (UK-REITs) which are paid out of the tax-exempt profits of the UK-REIT are known as Property Income Dividends.

The amount that is taxed is the full amount of the Property Income Dividend. This should go in the 'other UK income' section of the application.

Dividends from companies affected by the service company rules

If you are affected by the service company rules (you will know if you are) and the company has made a claim for the dividends not to be taxable on you and we have approved that claim, you may exclude those dividends from your Tax Return. If you are unsure of the present position please contact your HMRC office.

Manufactured dividends

If you receive and manufacture dividends provide details in the 'Any other information' field at the end of the section, do not include the dividends here.