Limited company dividends voucher template

A dividend voucher records what the company paid, to whom, on how many shares and when, and every dividend a limited company declares needs one, because it is the shareholder's evidence for self assessment and the company's evidence that the payment was a dividend and not a loan. This template works the arithmetic from what you type: the total dividend declared, the shares in issue and the shares this holder owns give the dividend per share and the amount due, and the holder's band gives the tax they will owe on it above the £500 allowance at the rates gov.uk publishes.

The dividend is per share, not per person

A dividend is declared as an amount on each ordinary share, and every holder of that class receives the same rate. Two directors with sixty and forty shares receive sixty and forty percent of the total, and a company that wants to pay them differently needs different share classes or a waiver, not a different voucher. The template works the per share rate first so that rule is visible.

What the voucher has to say

The company's name and registered number, the shareholder's name, the date of payment, the number and class of shares, the dividend per share and the total paid. There is no tax credit line any more; the tax is the shareholder's, worked on their return. Dividvo Pro prints the voucher with those fields and the company's own details on it and keeps it against the year.

The tax line is the shareholder's estimate, not the company's liability

The company pays nothing on a dividend; the shareholder does, above the £500 allowance, at 10.75, 35.75 or 39.35 percent for the band the dividend lands in once added to their other income. The template applies one rate to the whole amount above the allowance, so a dividend that crosses a band is an estimate here and exact on the shareholder's return.