Self Assessment Checklist for Dividends: 2025/26 Return
The 2025/26 return is due online by 31 January 2027, and the tax must be paid the same day 1. Have your dividend totals for 6 April 2025 to 5 April 2026, your P60, and your pension and Gift Aid figures ready. Filing even a day late costs £100, even if you owe nothing 2.
What to have ready
Logging in
- Unique Taxpayer Reference (UTR), 10 digits
- Government Gateway user ID and password (allow time if you need a new code by post)
- National Insurance number
Dividends (6 April 2025 to 5 April 2026)
- Total UK dividends, from broker annual tax statements or dividend vouchers (leave out ISA dividends)
- For your own company: a dividend voucher and board minutes for each dividend paid
- Foreign dividends in pounds, and the foreign tax taken off each one
- Dividends from unit trusts and OEICs (on the fund's tax voucher)
Other income and reliefs
- P60 (or P45s) for every job, and P11D if you had benefits
- Savings interest from banks and building societies
- Personal pension or SIPP contributions (the amount you paid; the return asks for it grossed up)
- Gift Aid donations
- Payments on account already made for 2025/26, if any
Before you submit
- Check the dividend tax with the 2025/26 dividend tax calculator (8.75% and 33.75%, not the 2026/27 rates)
- Work out the January and July amounts with the payments on account calculator
- Keep your records for at least 22 months after the end of the tax year if you file on time (15 months after you file, if late) 6
Late filing and late payment penalties
Late filing: £100 at once; after 3 months, £10 a day up to £900; after 6 months and again after 12 months, 5% of the tax due or £300, whichever is more 2. Late payment: 5% of the unpaid tax at 30 days, 6 months and 12 months 2, plus interest at 7.75% a year from 9 January 2026 3.
| Months late | Filing penalties | Payment penalties | Interest (approx.) | Total |
|---|---|---|---|---|
| 1 | £100 | £75 | £9.69 | £184.69 |
| 3 | £100 | £75 | £29.06 | £204.06 |
| 6 | £1,300 | £150 | £58.12 | £1,508.12 |
| 12 | £1,600 | £225 | £116.25 | £1,941.25 |
| Months late | Filing penalties | Payment penalties | Interest (approx.) | Total |
|---|---|---|---|---|
| 1 | £100 | £250 | £32.29 | £382.29 |
| 3 | £100 | £250 | £96.88 | £446.88 |
| 6 | £1,300 | £500 | £193.75 | £1,993.75 |
| 12 | £1,600 | £750 | £387.50 | £2,737.50 |
If you can't pay in full, filing on time still avoids every filing penalty; you may be able to set up a payment plan with HMRC. If you'll be late through no fault of your own, you can appeal with a reasonable excuse. For your own figures and dates, use the late penalty calculator.
Frequently asked questions
What do I need to file my tax return with dividends?
Your total UK dividends for the tax year (from dividend vouchers or broker statements), any foreign dividends and foreign tax taken off, your P60 or payslips for salary, pension contributions and Gift Aid, and your UTR and Government Gateway login.
When is the deadline for the 2025/26 return?
31 January 2027 for an online return, and the tax must be paid by the same date.
What is the penalty for filing late?
£100 straight away, even if you owe nothing. After three months £10 a day up to £900, and after 6 and 12 months a further 5% of the tax due or £300, whichever is more.
What if I file on time but pay late?
5% of the unpaid tax at 30 days, 6 months and 12 months, plus interest, which is 7.75% a year from 9 January 2026.
Do I include ISA dividends?
No. Dividends from shares held in an ISA are tax-free and don't go on your return.
Do I need dividend vouchers from my own company?
Yes. Keep a voucher and board minutes for each dividend your company pays you. The return needs the total, but HMRC can ask for the paperwork.
Sources & references
Every headline figure in this guide is drawn from the official HMRC and GOV.UK sources below and reflects the confirmed 2026/27 rates. Each link opens the relevant official page in a new tab.
- Self Assessment tax returns — GOV.UK ↗ https://www.gov.uk/self-assessment-tax-returns
- Self Assessment tax returns: penalties — GOV.UK ↗ https://www.gov.uk/self-assessment-tax-returns/penalties
- HMRC interest rates for late and early payments — GOV.UK ↗ https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates
- Understand your Self Assessment tax bill: payments on account ↗ https://www.gov.uk/understand-self-assessment-bill/payments-on-account
- Income Tax rates and allowances for current and past years ↗ https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past
- Keeping your pay and tax records: how long to keep them — GOV.UK ↗ https://www.gov.uk/keeping-your-pay-tax-records/how-long-to-keep-your-records
Sources last checked: 29 October 2026.
Run your own limited company? The Director's Pay & Tax Pack 2026/27 (28-page pack, £4.99) covers salary, dividends with paperwork templates, director's loans and year-end.