Ex-dividend dates explained
What the ex-dividend date actually is, why it sits one business day before the record date, and what it means for when you buy or sell.
Guides
UK dividend mechanics, in plain English
Reference guides to how UK dividends actually work — written from the filings, not folklore. Publishing through 2026.
Published
UK dividend tax 2026/27
The dividend allowance, the tax bands that apply above it, and how dividends interact with ISAs, SIPPs and the personal allowance.
Record date vs payment date
The two dates that decide who gets paid and when, the UK settlement mechanics that connect them, and how long a dividend really takes to pay.
PIDs: property income distributions
Why REIT distributions are taxed differently from ordinary dividends, what the 20% withholding means, and how to reclaim it.
Scrip dividends vs DRIPs
Two ways of taking dividends as shares instead of cash — how they differ mechanically and why the tax treatment is not the same.
Preference share dividends
Fixed, cumulative, and very different from ordinary dividends — how preference dividends work and how they appear in announcements.
Interim, final and special dividends
Who declares what, why final dividends need shareholder approval, and what a 'proposed' dividend means for the timetable.
Why dividend dates change
Corrections, currency confirmations and timetable amendments — the announcement types that quietly move dates after declaration.
Guides are general information about how UK dividends work — none of them are advice, and none of them recommend particular investments.