Equities desk

Dividends & income

Investing in shares for income: how dividends work, how they are taxed in the UK, and what dividend yields and payout ratios can and cannot tell you.

State of play

Dividends & income · Explainer

Dividend investing after the 2026 dividend tax rise

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.

By TID Editorial Desk · · 6 min read

Dividends & income · Explainer

Dividend investing after the 2026 dividend tax rise

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

TID Professional

The Equities Professional room

Market view, vehicles and due diligence, regulation and tax for advisers and wealth managers. Free to verified professionals.

Register as a professional

TID Professional is for investment professionals. Content in this section is not suitable for private investors and should not be relied on by them.

Coming to this room

Market view

Where the asset class stands, with the data behind it

Coming to this room

Regulation and tax

FCA, HMRC and Consumer Duty changes, and what they mean for advice

The first Professional briefings for this desk are on the way. Register to hear when they publish.