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Designation of dividends as interest distributions
As an approved investment trust, the Company is permitted to designate dividends wholly or partly as interest distributions for UK tax purposes. Dividends designated as interest in this way are taxed as interest income in the hands of shareholders and are treated as tax deductible interest payments made by the Company. The Company expects to make such dividend designations in periods in which it is able to use the resultant tax deduction to reduce the UK corporation tax it would otherwise pay on the interest income it earns from its investments. The Board designated 6.325 pence of the 6.325 pence FY25 interim dividend as an interest distribution.
Historic dividends
We aim to pay dividends or other ordinary course distributions on the Ordinary Shares twice a year, normally in respect of the six months to 31 March and to 30 September.