Dividend Voucher

A record given to each shareholder each time the company pays them a dividend. It shows who was paid, when, on which shares and how much. Shareholders use it for their tax returns, and it backs up the company’s own records.

• Every time an interim or final dividend is paid, for every shareholder who receives one
• When a dividend is credited to a director’s loan account instead of being paid in cash
• To answer HMRC, lender or mortgage-provider questions about dividend income

• Complete the board minutes (and members’ resolution for a final dividend) before issuing vouchers
• Fill in one voucher for each shareholder and number them in sequence
• Give the original to the shareholder and keep a copy with the minutes
• Record every voucher in the dividend payments log