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Reduction of the dividend allowance

This tax information and impact note is about the reduction of the dividend allowance.

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: Reducing the Dividend Allowance

At a glance

TypePolicy paper

First published21 Nov 2022

Last updated21 Nov 2022

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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