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by

Björgvin Vigfússon

Reporting Dividends: Self Assessment (UK) what to file, when to register, and where to put the numbers

“Do I need to tell HMRC about my dividends, and where do I put them on the return?”
This step-by-step covers the £10,000 rule, registering by 5 October, the SA100 dividend boxes, coding-out under £3,000, and payment dates (31 Jan / 31 Jul), with quick examples and links to deeper guides as you read. GOV.UK

Want us to sanity-check it live? Book a 20-minute planning call, we’ll confirm where your dividends go on SA100 and map your cashflow if payments on account apply.

Key facts, in plain words

  • Over £10,000 in dividends? You must file a Self Assessment (SA) return; if you don’t usually file, register by 5 October after the tax year. GOV.UK
  • Up to £10,000? If you already complete SA, include them on your return. If you don’t, you can tell HMRC by 5 October to collect through your tax code instead (or call the helpline). GOV.UK
  • Deadlines: paper 31 Oct; online 31 Jan; pay by 31 Jan (and 31 Jul if payments on account apply). If you want HMRC to code out a small bill, file online by 30 Dec. GOV.UK

Not sure how much tax you owe on dividends? Read Dividend Tax 2025/26 (UK) for the £500 allowance and 8.75/33.75/39.35% rates, with worked examples.

1) Do I need to report my dividends?

  • You must file SA if your dividend income is over £10,000 in the tax year. If you don’t usually send a return, register for SA by 5 October after the end of the tax year (5 April). GOV.UK
  • If your dividends are within your allowances (unused Personal Allowance + the £500 dividend allowance), you don’t need to tell HMRC about those dividends. If you have tax to pay on dividends up to £10,000 and don’t send a tax return, tell HMRC by 5 October so they can update your PAYE code or advise next steps. GOV.UK

Want to see how banding works before you decide? Hop to Dividend Tax 2025/26 and come back when you’re ready.

2) Registering & the dates that matter

  • Register by 5 October if you need a return and haven’t filed before. GOV.UK
  • Filing deadlines: 31 October (paper) or 31 January (online). If HMRC issues a late notice to file, you may get 3 months from the notice, but tax is still due by 31 January. GOV.UK
  • Payment dates: 31 January (balancing payment) and, if applicable, payments on account on 31 January and 31 July. GOV.UK

New to POA? Our explainer Payments on Account for Dividends (UK) shows why first-timers can hit a January + July double.

3) Where do I put dividends on the return? (SA100, step-by-step)

You’ll use the SA100 main return (online or paper). HMRC’s notes confirm the ‘UK interest and dividends’ area on the main return and that the figure used is the amount on your dividend voucher. On paper forms this appears as TR 3 entries (e.g., Box 5 ‘Other dividends – amount received’ for most UK dividends like listed funds/companies). GOV.UK

  • UK dividends → enter the amount received as per your dividend voucher (include accumulation units auto-reinvested; exclude equalisation amounts). GOV.UK
  • Foreign dividends → use the foreign income section/boxes (there’s a small de-minimis note in HMRC’s SA150/SA101 guidance). GOV.UK
  • Keep vouchers/records (HMRC lists dividend vouchers among documents to retain for your SA). GOV.UK

Need a refresher on what a dividend voucher must include, or how to produce one as a director? See Dividend Paperwork: Minutes & Vouchers and GOV.UK’s company-owner guide to taking money out of a limited company. GOV.UK

4) Paying your bill, options to smooth the cash

  • Code it out via PAYE if your total SA bill is under £3,000, you’re on PAYE, and you file online by 30 December (or paper by 31 October). GOV.UK
  • Payments on account apply unless last year’s bill was under £1,000 or ≥80% was collected at source, two instalments: 31 Jan and 31 Jul. (They’re based on last year’s SA Income Tax.) GOV.UK
  • Budget Payment Plan (optional DD to build toward your next bill), and Time to Pay if you can’t pay in full. GOV.UK

Want help deciding? Our Payments on Account guide shows how to reduce POA sensibly (SA303) and avoid interest.

5) What is an SA302? and when do I need it?

Your SA302 is HMRC’s tax calculation summary. It shows your total taxable income, allowances, and total tax due, and explains how HMRC worked it out. It does not include payments on account you’ve already made (or Budget Payment Plan amounts). Lenders often ask for SA302 plus a Tax Year Overview for mortgages. GOV.UK

6) Worked mini-examples (quick and realistic)

A) Investor with £12,000 in UK dividends (no other income)

  • Action: register by 5 Oct and file SA (over £10,000 rule).
  • Return: enter UK dividends on the SA100 as per the dividend vouchers.
  • Payment: 31 Jan (and possibly POA if bill >£1,000 and not mostly collected via PAYE). GOV.UK

B) Director on £12,570 salary + £20,000 dividends

  • Return: put the dividend amount in the SA100 dividends area.
  • Planning: check how the £500 allowance and rates apply in Dividend Tax 2025/26; watch for POA if the bill crosses thresholds. GOV.UK

C) Small dividend (£2,000) with PAYE job

  • If you don’t usually file SA and have tax to pay, tell HMRC by 5 Oct, they can update your tax code to collect through PAYE. If you do file SA, just include the dividend on your return. GOV.UK

D) Foreign dividends (modest)

  • Use the foreign income section/boxes on SA100/SA101 per HMRC notes. Keep statements and vouchers from the platform/broker. GOV.UK

7) Common pitfalls (and quick fixes)

  • Missing the 5 October registration — tell HMRC asap; they can set a 3-month filing window, but your 31 Jan payment date still stands. GOV.UK
  • No dividend vouchers — recreate from company records; make sure voucher contents are correct (company, shareholder, date, amount). GOV.UK
  • Confusing SA302 with a statement — SA302 is the calculation, not your balance; it excludes POA. GOV.UK
  • Forgetting the 30 December coding-out cut-off for small balances. GOV.UK

FAQs

Do I need to file if my dividends are under £10,000?
Often no, if you don’t usually file SA and your dividends are within allowances, you may not need to tell HMRC. If there’s tax to pay but you don’t file SA, tell HMRC by 5 Oct to update your tax code. GOV.UK

Where do I put UK dividends on SA100?
In the UK interest and dividends section, HMRC’s notes reference ‘Other dividends, amount received’ and that you use the amount on your dividend voucher. GOV.UK

Can HMRC take my dividend tax via my tax code?
Yes, if your total SA bill is under £3,000, you’re on PAYE, and you file online by 30 December (or paper by 31 October). GOV.UK

When are the payment dates?
31 January for the balancing payment (and first payment on account, if due) and 31 July for the second POA. GOV.UK

Do I include ISA dividends?
No, ISA dividends are tax-free and not entered on SA100. (See our Dividend Tax explainer for context; HMRC covers ISA treatment on the dividends page.) GOV.UK

Related Guides (linked in context above)

Final CTA

Ready for a quick run-through before you submit?

Book a 20-minute planning call, we’ll place your dividends in the right SA100 boxes, check if payments on account or coding-out apply, and give you a clean action list.

Sources (GOV.UK)

  • How to report tax on dividends — £10,000 rule, report-by-5 Oct, coding-out option. GOV.UK
  • Register for Self Assessment — tell HMRC by 5 Oct if you need a return and haven’t sent one before. GOV.UK
  • Self Assessment deadlines — paper 31 Oct, online 31 Jan, 30 Dec if coding-out, penalties summary. GOV.UK
  • Pay SA through your tax code — criteria incl. <£3,000 and 30 Dec filing. GOV.UK
  • Payments on account — thresholds (£1,000 / 80%), 31 Jan / 31 Jul dates, first-year spike. GOV.UK
  • SA302 Tax calculation — what it shows/doesn’t, mortgage evidence. GOV.UK
  • SA150 notes — where dividends go on SA100; keep dividend vouchers. GOV.UK
  • Running a limited company: taking money out — dividends and record-keeping. GOV.UK