DIVIDENDS – changes from 2025From April 2025, there will be new rules on dividend disclosure. Anyone involved with an owner managed business will need to use their self assessment tax return to split out the amount of dividend income received from their own companies from other dividend income, and the percentage share they hold in their own companies.HMRC will request specific information on the SA102 form related to the value of dividends and percentage shareholding in a close company of which the individual is a director.There will be a penalty of £60 for failure to comply with the legislation.