重要提示
This summary of tax consequences for shareholders is intended to provide only a general outline of the subjects covered. It should be regarded as neither comprehensive nor sufficient for making decisions, 也不应该用它来代替专业的税务建议. 十大网赌排行榜公司 accepts no responsibility for any loss arising from any action taken or not taken by any person using this material.
股息和我们作为房地产投资信托基金的义务
作为房地产投资信托基金(REIT), British Land must follow certain rules relating to money it distributes to shareholders, 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”。. British Land can also distribute taxed income from its other activities, 被称为非财产性收入分配, 或“non-PID”.
These distributions are commonly made by way of dividend payments. 股息可以完全PID化, 完全non-PID, or a combination of the two; the 董事会 will decide the most appropriate make-up on a dividend-by-dividend basis. 进一步, the PID/non-PID make-up of the Scrip Dividend Alternative may be different to that of the underlying cash dividend.
PID & 非pid股利支付
分享holders should note that the tax treatment of PID and non-PID dividends differs. PIDs are taxable as property letting income in the hands of tax-paying shareholders, but treated separately from any other property letting income which shareholders may receive.
- Profits distributed as PID dividends are paid out of British Land's tax-exempt profits and t在这里fore are potentially fully taxable in shareholders’ hands as property letting income. PID dividends are normally paid after deduction of withholding tax at the basic rate of income tax (20%), 房地产投资信托基金代表股东向英国税务海关总署支付的金额. Certain classes of shareholder are eligible to receive gross PID dividends. 这类的例子有:
- 英国公司
- 慈善机构
- 当地政府
- 英国养老金计划
- pep, isa和儿童信托基金的经理
房地产投资信托基金申报-实益拥有人表格PDF.02MB)
房地产投资信托基金声明-中介人表格PDF.02MB) - 对于收到纳税申报表的英国居民个人, the PID from a UK REIT is included on the tax return as Other Income.
如填写报税表 在线, in the section "Other UK Income" tick the bottom box "Any other income". On the next page enter the total amount of the PID received (including tax) in "Other taxable income – before expenses and tax taken off", enter the tax deducted in "Tax taken off" and in the box for description of other taxable income state "PID from 十大网赌排行榜公司".
如果填写了 纸质纳税申报表, on page 3 enter the total amount of the PID received in box 17 and enter the amount of tax shown as deducted in box 19. In box 21, state that the Other Income is "PID from 十大网赌排行榜公司". (方框参考的是2018年的报税表). - The non-PID element of dividends will be treated in exactly the same way as dividends received from other non-REIT UK companies. 免税股息津贴(5英镑),000 for 2016/17) will apply to the non-PID element of dividends received by UK resident shareholders subject to UK income tax from 6 April 2016. It should be noted that this Allowance does not apply to the PID element of dividends.
- 对于收到纳税申报表的英国居民个人, any normal dividend paid by the UK REIT is included on the return as a dividend from a UK company. 你的股息券将显示你在公司的股份, 股息率, and the tax credit (for 2016 and prior) and dividend payable. 将派息总额填于第3页第4栏内(方框参考的是2018年的报税表) -不要加上税收抵免.
英国和非英国居民股东出售股份
From 6 April 2019 the gain on sale of British Land shares will be within the charge to UK tax for all shareholders, 无论是英国居民还是非英国居民, subject to possible tax treaty relief for non-UK residents or any exemption for tax exempt investors.
The gain for non-UK residents will be calculated by deducting the value at 5 April 2019 from the net sale proceeds, 可以选择扣除原始成本. 2019年4月5日，十大网赌排行榜股份的价值为5英镑.每股984元.
Gains realised by non-UK resident individuals must generally be reported to HM Revenue & 海关在30天内处理.
Gains realised by UK residents should be reported on the tax return in the usual way.
详情可参阅英国税务署 & 海关网站 在这里.
把分红再投资
For shareholders who wish to re-invest their British Land dividends in the company, we offer a Scrip Dividend Scheme which enables shareholders to receive new Ordinary 分享s in lieu of cash, 提供临时股息替代方案的股息.