Shareholders dividend - a late payment

[Craig@Clarity]

This shouldn't be a problem as it's the dividend declaration date that counts for tax purposes rather than the payment date when you're adding it your or her tax return.

[Duke]

Ok so I’ve been contracting for nearly 6 years, in May I gifted part shares to the wife who is company secretary and employee. I setup first dividend payment date schedule in May into our separate bank accounts (5k each). All documentation completed (Declaration, Tax vouchers), however payment came through to my account in May however not in the wife’s account due to a mistake I made with setup of payment date. yes I know, we should have noticed this sooner. So payment has yet to be paid.

I’m aware dividends need to be drawn & paid together to both shareholders on the declaration form, so would it be a major problem I only made the payment this month to the wife account ? Should/Could I amend the payment date mentioned on the declaration ? Is this possible ?

All this would be within my company tax year, So would this be picked up ?