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{"sheet":"Instructions","index":0,"n_rows":35,"n_cols":2,"rows_kept":35,"cut":false,"hidden":false,"merged":[[34,1,35,10],[27,1,28,10],[20,1,22,10],[2,0,4,10],[8,1,9,10],[15,1,16,10],[24,1,25,10],[30,1,32,10]]}
["Dividend register for small company"]
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["Note: This dividend register is suitable ONLY for dividends issued on or after 6 April 2016 as dividend taxation rules changed on this date.\nDividends for earlier periods included tax credits; these are not shown on this version of the register."]
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["Instructions for use"]
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[1,"This spreadsheet is made available for download but the authors accept no liability for any errors or inaccuracies arising from its use. If in doubt, seek professional advice."]
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[2,"Cells are linked and contain formulae. There is no cell protection so care is required in editing."]
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[3,"A new spreadsheet tab should be created for each financial year."]
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[4,"Cells highlighted in yellow need to be updated by the user. Some cells will need to be updated once only, other each time a dividend is declared."]
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[5,"The register (section 1) should be completed for each dividend."]
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[6,"Vouchers are created separately for each shareholder and distributed to the shareholder. Although it is permissible to create one voucher for the whole year covering all interim and the final dividend, this is not recommended."]
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[7,"Board meeting minutes must be completed and approved for each dividend. It  recommended that hard copies are signed."]
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[8,"The final dividend must be approved by shareholders; approval can be by signing a resolution (section 4b of the worksheet)."]
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[9,"The spreadsheet is set up for companies with 3 shareholders but can be extended for more. The practical limit is around 10 shareholders, after which the spreadsheet is likely to become unmanageable; a different layout may be required."]
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[10,"And finally, the dates shown on the register, minutes and resolutions MUST be their actual dates. HMR&C may regard retrospective creation of documentation as fraudulent"]

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["<Company Name> Ltd"]
["Registration Number 12345678"]
["Dividends issued for the year ended <30 April 2022>"]
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["1. Dividend register"]
["Description of shares",null,"£1.00 Ordinary"]
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["Distribution","Date","Type","Dividend per share £","Shares issued","Total Dividend £","Bert Smith",null,"Sarah Jones",null,"Peter Brand",null,"Check"]
[null,null,null,null,null,null,"Shares","Dividend £","Shares","Dividend £","Shares","Dividend £","(should =0)"]
[1,"2021-07-15","Interim",1,{"$f":"+G10+I10+K10","v":100},{"$f":"+E10*D10","v":100},80,{"$f":"+G10*$D10","v":80},15,{"$f":"+I10*$D10","v":15},5,{"$f":"+K10*$D10","v":5},{"$f":"+F10-H10-J10-L10","v":0}]
[2,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+F11-H11-J11-L11","v":0}]
[3,null,null,null,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
["Total for year",null,null,null,null,{"$f":"SUM(F10:F21)","v":100},null,{"$f":"SUM(H10:H21)","v":80},null,{"$f":"SUM(J10:J21)","v":15},null,{"$f":"SUM(L10:L21)","v":5},{"$f":"+F22-H22-J22-L22","v":0}]
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[]
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["2. Dividend Voucher"]
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["Dividend per share",null,1]
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[null,null,null,"TAX VOUCHER"]
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[null,null,null,{"$f":"A1&\" - \"&A2","v":"<Company Name> Ltd - Registration Number 12345678"}]
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[null,null,null,"Dividend on Ordinary £1.00 Shares"]
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[]
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[null,"Shareholder",null,"Mr. Bert Smith"]
[null,"Shareholding",null,80]
[null,"Date",null,"2021-07-15"]
[null,"Dividend description",null,"Interim"]
[null,"Dividend",null,{"$f":"+D39*C28","v":80}]
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[null,"This voucher should be kept as evidence of the dividends paid"]
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[null,"Signed"]
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[null,"Sarah Jones"]
[null,"Company Secretary"]
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["3. Board meeting minutes - Interim Dividend"]
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["Dividend per share",null,"£",1]
["Total dividend this distribution",null,"£",3]
["Total dividend year to date",null,"£",4.2]
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[null,null,{"$f":"A1&\" - \"&A2","v":"<Company Name> Ltd - Registration Number 12345678"}]
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[null,null,"Minutes to meeting of directors"]
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[null,"Date:","2021-07-15"]
[null,"Present:","Bert Smith, Director"]
[null,null,"Sarah Jones, Company Secretary"]
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[{"$f":"\"1. The directors resolved that, having established the company had sufficient distributable reserves, the company would pay an interim dividend of £\"&TEXT(D57,\"0.00\")&\" per share to the shareholders registered at the end of the date of the meeting. This equates to a total dividend of £\"&TEXT(D58,\"0.00\")&\" for this distribution and £\"&TEXT(D59,\"0.00\")&\" for the year to date.\"","v":"1. The directors resolved that, having established the company had sufficient distributable reserves, the company would pay an interim dividend of £1.00 per share to the shareholders registered at the end of the date of the meeting. This equates to a total dividend of £3.00 for this distribution and £4.20 for the year to date."}]
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["There being no further business the meeting was closed."]
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["Signed"]
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["Bert Smith"]
["Director"]
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["4. Board meeting minutes and shareholder resolution - Final Dividend"]
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["Dividend per share",null,"£",1]
["Total dividend this distribution",null,"£",3]
["Total dividend year to date",null,"£",4.2]
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["4a Minutes"]
[null,null,{"$f":"A1&\" - \"&A2","v":"<Company Name> Ltd - Registration Number 12345678"}]
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[null,null,"Minutes to meeting of directors"]
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[null,"Date:","2021-07-15"]
[null,"Present:","Bert Smith, Director"]
[null,null,"Sarah Jones, Company Secretary"]
[]
[{"$f":"\"1. The directors resolved that, having established the company had sufficient distributable reserves, the company would pay a final dividend of £\"&TEXT(D87,\"0.00\")&\" per share to the shareholders registered at the end of the date of the meeting. This equates to a total dividend of £\"&TEXT(D88,\"0.00\")&\" for this distribution and £\"&TEXT(D89,\"0.00\")&\" for the year to date.\"","v":"1. The directors resolved that, having established the company had sufficient distributable reserves, the company would pay a final dividend of £1.00 per share to the shareholders registered at the end of the date of the meeting. This equates to a total dividend of £3.00 for this distribution and £4.20 for the year to date."}]
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["There being no further business the meeting was closed."]
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["Signed"]
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["Bert Smith"]
["Director"]
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["4b Resolution"]
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[null,null,{"$f":"A1&\" - \"&A2","v":"<Company Name> Ltd - Registration Number 12345678"}]
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[null,null,"Shareholder Resolution"]
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[{"$f":"\"The undersigned, being all the shareholders of \"&A1&\" resolve that\"","v":"The undersigned, being all the shareholders of <Company Name> Ltd resolve that"}]
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[{"$f":"\"1. Dividends, including all interim dividends and the final dividend, totalling £\"&TEXT(D89,\"0.00\")&\" for the financial year are approved by the shareholders.\"","v":"1. Dividends, including all interim dividends and the final dividend, totalling £4.20 for the financial year are approved by the shareholders."}]
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["Date",{"$f":"+C96","v":"2021-07-15"}]
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["Name",null,"Signature"]
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["Bert Smith"]
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["Sarah Jones"]
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["Peter Brand"]