Sources and references

Dividend tax and allowances

• GOV.UK — Tax on dividends: the dividend allowance, dividend tax rates by band, and how dividends are taxed on top of other income.
• HMRC — Rates and thresholds for employers 2026 to 2027: confirmed tax-year rates and thresholds.
• HMRC — Income Tax rates and allowances: the Personal Allowance, basic and higher-rate limits, and the additional-rate threshold.

Income tax and the Personal Allowance

• GOV.UK — Income Tax rates and Personal Allowances: the bands that dividends stack on top of.
• GOV.UK — Personal Allowance if you earn over £100,000: how the Personal Allowance tapers.
• GOV.UK — Scottish Income Tax: context for Scottish taxpayers. Dividend rates are set UK-wide and apply equally.

Self Assessment and reporting

• GOV.UK — Self Assessment tax returns: who must file and the deadlines.
• GOV.UK — When you pay tax on dividends: the thresholds for reporting dividend income to HMRC.
• GOV.UK — Individual Savings Accounts (ISAs): why dividends held in a Stocks and Shares ISA are tax-free.

How we use these sources

Where an official rate or threshold changes, we update the calculator and the affected guides and note the tax year the figures apply to. Where a figure is an assumption or a simplification, it is stated on the page and explained on the methodology page.

Official guidance always takes precedence over anything on this site. If you spot a figure that looks out of date, please tell us via the contact page.