Dividend FAQs

British Land pays dividends twice a year, announced with the full and half year results in May and November respectively. 半年宣布的股息将是中期股息，并于2月份支付. The dividend announced at the full year results will be a final dividend and, subject to approval by shareholders at the AGM, will be paid in August.
 
To receive a dividend, 股票必须在该股息的除息日之前购买或转让给您, so that your name appears on the share register on the record date. These dates are announced ahead of each dividend payment.

Details of upcoming dividend payments can be found here, when announced.

Dividend cheques are posted to shareholders’ registered addresses. Alternatively, 股东可以选择将股息直接支付到他们的银行或建房互助会账户. 有关如何注册这种更快、更安全的支付方式的详细信息可以在这里找到 here.

愿意接受新普通股而不是现金股息的股东有机会通过我们的 Scrip Dividend Scheme.

临时股息计划允许股东获得新的云顶集团游戏股份而不是现金, when a Scrip Dividend Alternative is offered for a particular dividend payment. 这使得股东可以在不产生交易成本的情况下持有云顶集团游戏的股份.

More details about our Scrip Dividend Scheme, and how to sign up, can be found here.

Because British Land is a REIT, it must follow certain rules relating to money it distributes to shareholders, and how those distributions are taxed.

云顶集团游戏公司房产租赁业务中90%的免税利润必须分配给股东. This is called Property Income Distribution, or 'PID'. British Land can also distribute income from its other activities, known as Non-Property Income Distribution, or 'non-PID'.

Following the temporary suspension of dividends in 2020, 与HMRC同意将PID支付截止日期延长至2020年3月31日. 在延长的截止日期之前，部分所需PID将无法全部支付，HMRC协议允许将其纳入公司税，而不会影响我们的REIT地位. 股息已恢复，预计在截至2021年3月31日的纳税年度内，已全额支付公司税的PID将进一步减少. 预计后续期间的股息将完全满足正在进行的PID要求，预计不会采取进一步的额外措施或公司税支付.

Dividends can be entirely PID, entirely non-PID, or a split between the two; the Board will decide the most appropriate split on a dividend-by-dividend basis. 有时，对代币股息的处理可能与对现金股息的处理不同.

The tax treatment of PID and non-PID dividends is different. Non-PID dividends are treated like "normal" dividends paid by non-REIT companies. From 6 April 2016 the tax free Dividend Allowance will apply to non-PID dividends. 以前，10%的税收抵免被视为从非pid股息支付中扣除.

Because PID dividends are paid out of British Land's tax-exempt profits, they are potentially taxable in the shareholders' hands as property letting income. PID股息通常在扣除预扣税后按所得税基本税率(20%)支付给股东。.

云顶集团游戏公司是一家房地产投资信托基金和英国房地产丰富的实体，因为其价值的75%以上来自英国房地产. 这意味着从2019年4月6日起，非英国居民出售云顶集团游戏的股份将被纳入英国税收的范围, subject to any tax treaty relief or any exemption for tax exempt investors. 非英国居民的收益将通过从净销售收益中扣除2019年4月5日的价值来计算, with the option to elect instead to deduct original cost.

More detailed information can be found here and on the Reita website.

您可以使用 Dividend Calculator feature. Details of dividends that British Land has paid in the past can be found here.

股东可以通过我们的注册商Equiniti Limited的网站创建帐户，网址为 www.shareview.com to view their Portfolio online.

If you receive dividend cheques, a tax voucher will be attached to each cheque relating to that dividend.

如果您的股息直接支付到您的银行或建房互助会帐户，您将收到一个年度综合税收凭证每年二月. Alternative, 如果您的股息直接支付到您的银行或房屋互助协会账户，并且您已在我们的注册商网站上注册了电子投资组合 www.shareview.com, you can elect to receive electronic tax vouchers. 每次股息支付时，将发送电子邮件通知您，您的电子税务凭证可在线使用, instead of an annual consolidated tax voucher being posted.

If you hold British Land shares in your own name, our Registrars, Equiniti Limited, should be contacted. Equiniti can be contacted by telephone on 0871 384 2233 (lines open 8.30am-5.30pm Monday to Friday) or on +44 121 415 7065 for international callers. Alternatively Equiniti can be contacted by post, by writing to: Equiniti, Aspect House, Spencer Road, Lancing, West Sussex, BN99 6DA.

If your shares are held by a nominee, you should contact the person who holds the shares on your behalf.