What is the deadline to pay a dividend for the current tax year?

[SueEllen]

Does it have to be paid by 5 April or just declared? Or declared and a cheque written?

It's declared using the proper process for your company e.g. board meeting, minutes, by the end of the relevant tax year.

You can easily back date cheques but most documents have meta-data so you can tell when they were created.

[northernladyuk]

It's declared using the proper process for your company e.g. board meeting, minutes, by the end of the relevant tax year.

You can easily back date cheques but most documents have meta-data so you can tell when they were created.

Tough enough to adjust the date on a PC, I guess.