Dividend changes – quick reference Dividends are taxed when they are paid. With the increase in the tax rate from April, for those receiving dividends, many boards may consider bring forward dividend payments.
Unfortunately some issues, which were not present during testing, have been identified. This includes:
formatting of indented text
bullet lists and quotes - particularly when there is a combination of two of these styles.
Our first priority has been to resolve the missing hyperlinks, and we’ve successfully implemented a fix for this. Our next priority is to resolve the formatting problems, for which we have identified the cause and are in the process of developing and testing a solution.
In light of this there may be a delay in other HMRC manuals going live on GOV.UK, but we hope to have a fix in place during January.
For now, the previous version of affected manuals will also remain available on the old HMRC website.