Dividends

Dividends handle the full UK dividend lifecycle: board minutes approval, dividend declaration, payment, tax calculation, and voucher generation.

The workflow follows UK company law requirements:

  1. Board minutes — record the directors' resolution approving a dividend, including retained profit check and attendees.
  2. Declaration — declare individual dividends per director, creating the double-entry journals (P&L debit, dividend payable credit).
  3. Payment — mark dividends as paid, creating the payment journal (dividend payable debit, bank credit).
  4. Voucher — generate a PDF dividend voucher for each director's records.

Dividends can be voided, which reverses all journal entries. The tax calculator handles UK dividend tax bands (basic 8.75%, higher 33.75%, additional 39.35%) with the £500 dividend allowance (from 2024/25 onwards).

Amounts are in minor units (pence). Requires limited company plan.

Endpoints

GET https://app.speybooks.com/api/v1/dividends/ List dividends POST https://app.speybooks.com/api/v1/dividends/ Declare a dividend for a director GET https://app.speybooks.com/api/v1/dividends/board-minutes List board minutes POST https://app.speybooks.com/api/v1/dividends/board-minutes Record board minutes approving a dividend declaration GET https://app.speybooks.com/api/v1/dividends/board-minutes/{id} Get board minutes with associated dividends GET https://app.speybooks.com/api/v1/dividends/profit-check Check available retained profits for dividend declaration GET https://app.speybooks.com/api/v1/dividends/summary Dividend summary by financial year POST https://app.speybooks.com/api/v1/dividends/tax-calculator Calculate UK dividend tax liability GET https://app.speybooks.com/api/v1/dividends/{id} Get dividend details PATCH https://app.speybooks.com/api/v1/dividends/{id}/pay Mark a dividend as paid POST https://app.speybooks.com/api/v1/dividends/{id}/void Void a dividend and reverse its journal entries GET https://app.speybooks.com/api/v1/dividends/{id}/voucher Download dividend voucher as PDF