dividend - which tax year?

[cinek]

I've recently received an email from my accountant to fill out a self-assessment form for tax year April 2015 -> 5th April 2016. I've declared a dividend on the 3rd April 2016 which was paid on the 5th April. Does this dividend fall under the previous tax year (2015/16) or the new one (2016/17)? The reason I'm asking is that it's not included on the form. I think it falls under the previous tax year but just want to double check

[northernladuk]

I don't want to be rude but could you have not googled or searched this?

[northernladuk]

https://www.google.co.uk/search?q=di...obile&ie=UTF-8

[Jessica@WhiteFieldTax]

What answer to do you want?

That's not a factious reply - strictly self assessment is 6/4 to 5/4 so this dividend falls into 15/16.

By concession, and where it's done consistently, especially if your business year end is 31/3, HMRC wont object to running things on a 1/4 to 31/3 basis which would put this dividend into 16/17. I stress consistency, not a one off for avoidance.

Have a chat with your accountant to check.

Also look at how previous dividends, if any, in the five day overlap, have been treated.