Dividend Tax Rates 2026/27: What the Budget Changed
UK dividend tax rates and allowance for 2026/27, what the October 2026 Budget changed for company owners, worked examples and what to plan for next.
10 November 2026 · 7 min read
Topic
Tax and Paying Yourself
How UK company owners pay themselves, and the dividend, corporation tax and director loan rules that shape what you keep.
Dividend tax
Paying yourself
Can You Pay a Dividend? Distributable Reserves Explained
The UK rules on when a company can legally pay a dividend: distributable reserves, which accounts count, what happens if you get it wrong and how to check.
10 November 2026 · 7 min read