Glossary

Dividend voucher

A dividend voucher records each dividend paid — the evidence that it was lawful and the paperwork the shareholder needs for their tax return.

2 min read

RecordOf a dividend

Per shareholderIssued

Definition

A dividend voucher is the written record a company issues each time it pays a dividend, showing the date, the shareholder, the number of shares and the amount. It is the evidence that a dividend was properly declared.

In plain terms

Paying a dividend is not just moving money — you must document it. A voucher (plus board minutes) proves the dividend was lawful and lets the shareholder report it on their tax return.

Why it matters for your company

Without proper vouchers and minutes, HMRC can challenge a "dividend" and treat it as salary or a directors' loan, with worse tax consequences. Documenting dividends correctly protects the tax treatment.