1.0Cloud 9 Accounting Teamhttps://cloud9accountingteam.co.uk/skMartina Sujovahttps://cloud9accountingteam.co.uk/sk/author/martina-sujova/rich600338<blockquote class="wp-embedded-content" data-secret="OwNSOQBM1h"><a href="https://cloud9accountingteam.co.uk/sk/dividend-traps-to-avoid/">Dividend ‘TRAPS’ To Avoid</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://cloud9accountingteam.co.uk/sk/dividend-traps-to-avoid/embed/#?secret=OwNSOQBM1h" width="600" height="338" title="“Dividend ‘TRAPS’ To Avoid” — Cloud 9 Accounting Team" data-secret="OwNSOQBM1h" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://cloud9accountingteam.co.uk/wp-includes/js/wp-embed.min.js </script>https://cloud9accountingteam.co.uk/wp-content/uploads/2022/11/pexels-severus-jones-4304021.jpg10001500Where the plan is to pay a dividend the director/shareholder must ensure that set procedures are in place. This article describes some traps for the unwary and what can be done to reduce the likelihood of HMRC enquiries into dividend payments made. Trap 1- Timing The relevant date for an interim dividend is either the […]