From 6 April 2026 the dividend ordinary and upper rates rose 2 points, to 10.75% and 35.75%, while the additional rate stayed at 39.35% and the allowance at £500. That makes the wrapper matter more, alongside the old tests of dividend cover and yield traps.
From 6 April 2026 the dividend ordinary and upper rates rose 2 points, to 10.75% and 35.75%, while the additional rate stayed at 39.35% and the allowance at £500. That makes the wrapper matter more, alongside the old tests of dividend cover and yield traps.
· 6 min read
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