Dividends across 2 tax years.

[cwah]

You declare it - what happens if you don't pay it immediately? the company will have £x in a dividend payment that it owes a director and that money has to be accounted somewhere which would be record as a loan from the director to the company.

Then just declare when you pay dividend? Simple.

[eek]

Then just declare when you pay dividend? Simple.

Not possible if you want to pay your wife on April 4th and not take the dividend yourself until April 6th.

[cwah]

Not possible if you want to pay your wife on April 4th and not take the dividend yourself until April 6th.

Ah I see... so its not possible to pay different amount of dividend depending on the shareholder....

Makes sense now.