股息的常见问题

云顶集团游戏公司每年派息两次, 分别于五月及十一月公布全年及半年业绩. The dividend 宣布 at the half year will be an interim dividend and paid in February. 本次分红将在全年业绩中公布，为期末分红, 须经股东周年大会批准, 会在8月份付款吗.
 
领取股息, shares must have been purchased or transferred to you by the ex-dividend date for that dividend, 这样你的名字就会出现在记录日期的股份登记簿上. 这些日期是 宣布 在每次派息之前.

可在此查阅即将派发的股息详情 在这里，当宣布时.

股息支票寄往股东的登记地址. 另外, shareholders 可以 elect to have dividends paid directly to their bank or building society accounts. Details of how to sign up for this faster, more secure form of payment 可以 be found 在这里.

分享holders who would prefer to receive new ordinary shares instead of cash dividends have the opportunity to do this via our 股票派息计划.

The 股票派息计划 allows shareholders to receive new British Land shares instead of cash, 当为特定的股息支付提供临时股息替代方案时. This allows shareholders to build their holding of shares in British Land without incurring dealing costs.

更多云顶集团游戏的股票分红计划的细节，以及如何注册，可在此找到 在这里.

因为云顶集团游戏是房地产投资信托基金, 它必须遵守与向股东分配资金有关的某些规则, 以及这些分配是如何征税的.

90% of the tax-exempt profit from British Land's property rental business has to be distributed to shareholders. 这被称为财产收入分配，简称“PID”。. 云顶集团游戏也可以分配其他活动的收入, 称为非财产性收入分配, 或“non-PID”.

继2020年暂停派息之后, an extension to the PID payment deadline for the year to 31 March 2020 was agreed with HMRC. Part of the required PID for that period would not be fully paid by the extended deadline and the HMRC agreement allows this to be subject to corporation tax instead without impacting our REIT status. 股息 have been resumed and a further PID shortfall is expected for the tax year to 31 March 2021 in respect of which corporation tax has been paid in full. 股息 in subsequent periods are expected to fully cover ongoing PID requirements and no further additional measures or corporation tax payments are expected.

股息可以完全PID化, 完全non-PID, or a split between the two; the 董事会 will decide the most appropriate split on a dividend-by-dividend basis. Sometimes the treatment of the Scrip Dividend 替代 may be different to the treatment of the cash dividend.

PID和非PID股息的税收处理是不同的. 非pid股息被视为非reit公司支付的“正常”股息. 从2016年4月6日起，免税股息津贴将适用于非pid股息. 以前的ly a tax credit of 10% was deemed to be deducted from the non-PID dividend payment.

因为PID股利是从云顶集团游戏的免税利润中支付的, they are potentially taxable in the shareholders' hands as property letting income. PID dividends are usually paid to shareholders after the deduction of withholding tax at the basic rate of income tax (20%).

British Land is a REIT and a UK property rich entity because more than 75% of its value derives from UK real estate. This means that from 6 April 2019 disposals of shares in British Land by non-UK residents will fall within the charge to UK tax, 根据任何税收条约减免或免税投资者的任何豁免. The gain for non-UK residents will be calculated by deducting the 5 April 2019 value from the net sale proceeds, 可以选择扣除原始成本.

可以找到更详细的信息 在这里 在 Reita 网站.

You 可以 calculate the amount paid on your shareholding for a particular dividend using the 股息的计算器 功能. 可以找到云顶集团游戏公司过去支付的股息细节 在这里.

分享holders 可以 create an account via the 网站 of 我们的注册, Equiniti有限, at www.shareview.com 在线查看他们的作品集.

如果你收到股利支票, 与该股息有关的每张支票将附有税单.

If your dividends are paid directly into your bank or building society account you will receive an annual consolidated tax voucher each February. 替代, if your dividends are paid directly into your bank or building society account and you have signed up for an electronic Portfolio on our Registrar’s 网站 www.shareview.com，您可以选择接收电子税务凭证. An email notifying you that your electronic tax voucher is available on-line will be sent on each dividend payment, 而不是发布年度综合税收凭证.

如果你以自己的名义持有云顶集团游戏股份, 我们的注册, Equiniti有限, 应该联系. 您可以通过电话联系Equiniti 0871 384 2233 (线路开放8条).30am-5.星期一至五下午三时三十分)或其他时间 +44 121 415 7065 国际长途电话. 另外，Equiniti可以通过邮寄方式联系, 写信给:Equiniti, 方面的房子, 斯宾塞路, 切开, 西萨塞克斯郡, BN99 6哒.

如果你的股份由被提名人持有, 你应该联系代表你持有股票的人.