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A special dividend may occasionally be paid to customers on top of the normal dividends and is paid because either an event that has led to the Company receiving a one off payment or windfall for a sale of underlying capital, or a situation where capital is gained outside of its business plan.
To return some of this capital to the shareholders a special dividend is paid. Special dividends are treated in exactly the same way as other dividends with regards to the HM Revenue & Customs (HMRC) tax rules and are paid net of tax, which is deducted at source.
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