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            <span>Flow chart - pay a company dividend</span>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span>Flow chart </span><span>-</span><span> pay </span><span>a company dividend</span></h1><p class="Introintroduction"><span>A dividend is a distribution of a company’s profits. There are two types of dividend</span><span>:</span><span> interim</span><span> and</span><span> final</span><span>. A company is not obliged to pay a dividend</span><span> but when it does it can choose to pay either type</span><span>. </span></p><h2 class="Introsubtitle1"><span>Flow chart</span></h2><p class="Introbody"><span>A f</span><span>inal </span><span>dividend</span><span> for a financial period </span><span>must be approved by a </span><span>shareholders’</span><span> majority and follow approval of the company’s accounts. An interim dividend can usually be paid solely on approval by the board of</span><span> directors</span><span> unless prohibited by the company’s articles of </span><span>association.</span></p><p class="Introbody"><span>A </span><span>company can pay a </span><span>dividend</span><span> any time </span><span>when</span><span> the right conditions exist</span><span>. </span><span>Our </span><span style="font-weight:bold">Flow Chart </span><span style="font-weight:bold">-</span><span style="font-weight:bold"> Pay </span><span style="font-weight:bold">a Company Dividend</span><span> </span><span>will help you through the process.</span></p><p class="Introbody"><span>A dividend should be proposed at a rate per share</span><span>, e.g</span><span>.</span><span> £10 for each ordinary share,</span><span> </span><span>and must be </span><span>paid to all sha</span><span>reholders who own shares of that class, e.g. ordinary</span><span> shares</span><span>, preference</span><span> shares</span><span> etc. unless they have already waived their rights to dividends.</span></p><p class="Introbody"><span>Definitions</span><span> for</span><span> the flow</span><span> </span><span>chart:</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:26.03pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">Reserves</span><span style="font-family:Helvetica">,</span><span style="font-family:Helvetica"> sometimes ref</span><span style="font-family:Helvetica">erred to as retained profits, means accumu</span><span style="font-family:Helvetica">lated profits o</span><span style="font-family:Helvetica">f the company which have not been distributed by dividend or other means. The figure can be found near the bottom of the balance sheet of the company’s accounts</span></li><li class="Introbody" style="margin-left:26.03pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">Board minut</span><span style="font-family:Helvetica; font-weight:bold">e</span><span style="font-family:Helvetica"> is a written record (</span><span style="font-family:Helvetica">handwritten</span><span style="font-family:Helvetica"> or digital) of a decision, action o</span><span style="font-family:Helvetica">r resolution ma</span><span style="font-family:Helvetica">de by the board of directors.</span></li></ul><h2 class="Introsubtitle1"><span>Documents</span></h2><p class="Introbody"><span>Several of our documents will</span><span> assist with payment of a dividend</span><span>. Especially useful are </span><span>the </span><span style="font-weight:bold">Minute of Board Resolution to Pay Interim Dividend</span><span>; </span><span style="font-weight:bold">Minute of Board Resolution to Recommend Final Dividend</span><span> and</span><span> </span><span style="font-weight:bold">Com</span><span style="font-weight:bold">pany Divide</span><span style="font-weight:bold">nd Voucher</span><span>.</span></p><p class="Introintroduction"><span>&#xa0;</span></p><p class="Introintroduction"><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/584/429584.png" alt="Flow chart - pay a company dividend" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___pay_a_company_dividend/models/doc-kt_428895_429584_428028" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">15.12.2020</span><div class="clear"></div><div><strong>File size:</strong> 17.42K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/pdf.gif" alt="PDF document" title="PDF document"/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/company_tax/resolution_of_sole_shareholder_to_pay_final_dividend/models/doc-kt_428895_475642_470682">Resolution of sole shareholder to pay final dividend</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/company_tax/minutes_of_shareholders_meeting_to_pay_final_dividend/models/doc-kt_428895_475630_470680">Minutes of shareholders meeting to pay final dividend</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/company_tax/written_ordinary_resolution_to_approve_final_dividend/models/doc-kt_428895_475648_470683">Written ordinary resolution to approve final dividend</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/company_tax/resolution_of_sole_director_to_pay_interim_dividend/models/doc-kt_428895_475636_470681">Resolution of sole director to pay interim dividend</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/584/429584.png" alt="Flow chart - pay a company dividend" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___pay_a_company_dividend/models/doc-kt_428895_429584_428028">Document introduction</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___pay_a_company_dividend/models/doc-kt_428895_429584_428028">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/company_tax/flow_chart___pay_a_company_dividend/models/doc-kt_428895_429584_428028">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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