Do I need to pay tax on interim dividends?

Your company does not pay Corporation Tax on interim dividend payments it makes to shareholders. 

A UK-based shareholder has a £500 annual dividend allowance for the 2024/25 tax year, meaning the first £500 of dividend income received is tax-free. 

However, once the dividend allowance has been used, any further dividend income is subject to Income Tax at the following rates: 8.75% (Basic Rate), 33.75% (Higher Rate), and 39.35% (Additional Rate). Different tax rules apply to shareholders based outside of the UK.