Hi
You probably remember that the Chancellor, in his Summer Budget, changed the way dividends are taxed to claw back some of the tax he is losing by reducing the headline rate of corporation tax (although he didn't quite put it like that!)
His proposed changes were far from clear and although the final rules are still subject to legislation, HMRC has released a factsheet setting out how it expects the rules will apply.
A helpful guide and examples of how the new rules will affect different taxpayers can be found here.
If you currently take a portion of your remuneration as dividends or you are thinking of incorporation, and whether it is still worthwhile, book a call with me at www.calendly.com/noelguilford for a complimentary, no obligation chat.
Noel Guilford
Noel Guilford is the principal of Guilford Accounting a small business accountancy practice specialising in advising owner-managed businesses on current accounting, finance, and tax matters. You can reach him via email at noel@guilfordaccounting.co.uk or by phone at 
01244 660866. He is the author of the best selling book 'Figure it out - an entrepreneurs guide to understanding your business numbers' which you can obtain by visiting
http://guilfordaccounting.co.uk/figureit out. His forthcoming book 'Know your business numbers' will be published in the autumn.