成人动漫

  1. Home
  2. Investors
  3. Information for shareholders
  4. Dividends
  5. Taxation and capital gains tax (CGT)

Taxation and capital gains tax (CGT)

Some important changes to the tax treatment of UK dividends took place from 6 April 2016

?

The Dividend Tax Credit has been replaced by a new tax-free Dividend Allowance and dividends paid by the Company on or after 6 April 2016 will not carry a UK tax credit.

A Dividend Allowance has been introduced whereby there will be no UK tax due on the first £5,000 of dividends received. Dividends above this level will be subject to tax at the prevailing dividend tax rate depending on your marginal tax bracket.

Although the first £5,000 of dividend income is not subject to UK income tax, it will not reduce the total income for tax purposes. Dividends within the Dividend Allowance will still count towards basic or higher rate bands, and may therefore affect the rate of tax paid on dividends received in excess of the £5,000 allowance. For instance, if an individual has £2,000 of the basic rate band remaining after earning non dividend income, and receives £6,000 of dividend income, they will be subject to the following scenario. The Dividend Allowance will cover the first £2,000 of dividends which fall into the remaining basic rate band, leaving the remaining £3,000 of the allowance to use in the higher rate band. The first £5,000 dividend income is therefore covered by the allowance and is not subject to tax. The remaining £1,000 of dividends will be taxed at the higher dividend tax rate as this income will fall into the higher marginal tax bracket.

How you pay any tax arising on the dividend income depends on the amount of dividend income you receive in the tax year. If less than £5,000 you don’t need to do anything or pay any tax. If between £5,000 and £10,000, you can pay what you owe by either contacting the HMRC helpline and asking HMRC to change your tax code whereby the tax will be taken from your wages or pension, or by filling in the ‘Dividends’ section of your tax return, if you complete one. If you receive dividends over £10,000 you will need to fill in the ‘Dividends’ section of your self assessment tax return.

CGT

?

Information on CGT values for both BP and Burmah Castrol.

CGT for BP: information to help calculate potential liability for CGT for BP shareholders

CGT for Burmah Castrol: historic values for Burmah Castrol shares for CGT purposes

成人动漫黄频大全-成人动漫黄频大全视频成人动漫免费 成人动漫,引诱我的巨乳女邻居,巨乳高清版在线,成人动漫巨乳97总站成人动漫,邻居巨乳正在播放 不卡av电影在线_不卡的成人动漫电影_每日更新成人动漫av_不卡的无码高清的av 做爱全过程 |成人动漫|av女优|成人动漫|日本av|好成人动漫|av成人动漫|三级片|成人动漫|在线av 一级A做爰片成人动漫_免费成人动漫成人动漫2018 成人动漫av不卡免费播放_在线看片av成人动漫_日本毛片高清成人动漫_成人动漫亚洲区成人动漫 好屌色_青青草_青青草公开视频_青青草成人动漫视频_青青草在线 成人动漫,日本一级大片在线播放,美国一级做人爱视频