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General guidance to individuals who are UK-resident shareholders in Barclays PLC

The following information is intended to provide general guidance to individuals who are UK-resident shareholders in Barclays PLC, and does not constitute professional advice. It does not apply to certain categories of shareholders such as dealers, those holding through an individual savings account or those who acquired their shares by reason of employment. Shareholders, particularly those who are not resident in the UK, should take advice from their professional adviser if in doubt as to their personal tax position.

Taxation of dividend income

For the tax years 2016/17 and 2017/18 investors have a tax free dividend income allowance of £5,000. For the tax year 2018/19 the allowance is £2,000. Dividend income above the tax free allowance is subject to tax at 7.5% for basic rate taxpayers, 32.5% for higher rate tax payers and 38.1% for additional rate taxpayers. You are responsible for declaring any taxable dividend income on your self assessment tax return. To understand how you may be affected by the changes and for further information visit the HMRC


Capital Gains Tax

Capital Gains Tax (CGT) may be payable by individuals on gains made from the disposal of Barclays shares.

Capital Gains Tax can be complex, particularly where shareholdings are built up over a period of time, where part disposals out of existing shareholdings are made or rights issues have taken place. Shareholders should take professional advice in these circumstances.

Personal circumstances may affect tax issues for shareholders. This information should not replace professional advice. 

Each individual has an annual (non-cumulative) exemption, which for the tax year ending 5 April 2017 is £11,100 and for the yax year ending 5 April 2018 is £11,300 respectively of chargeable gains. Where payable, CGT on shares is levied at a rate of 10% for basic rate taxpayers, and 20% for higher and additional rate taxpayers.

Example calculation for Capital Gains Tax

Mr Smith bought 1,000 shares in November 1991 at a cost (including dealing costs) of £3,575. He sells the shares in January 2018 and realises (after dealing costs) £21,500. He owned no other shares in the period.

Calculation £
Net Proceeds 21,500
Deduct Cost (3,575)
Gain 17,925
Annual Exemption (11,300)
Chargeable gain 6,625

Rights Issue 2013 - IRS Form 8937 (amended November, 15th 2013)

IRS Form 8937 – “Report of Organizational Actions Affecting Basis of Securities” is being made available by Barclays PLC following the 2013 rights issue pursuant to U.S. Internal Revenue Code section 6045B which requires issuers to report certain organizational actions that affect the U.S. tax basis of securities in the hands of shareholders and additional information about the effect on basis.

Download IRS Form 8937 (PDF, 500KB)Download IRS Form 8937 (PDF 500KB, new window)

*IRS Circular 230 Disclosure: BCI and its affiliates do not provide tax advice. Please note that (i) any discussion of US tax matters contained in this communication (including any attachments) cannot be used by you for the purpose of avoiding tax penalties; (ii) this communication was written to support the promotion or marketing of the matters addressed herein; and (iii) you should seek advice based on your particular circumstances from an independent tax advisor.

Neither Barclays in the U.S. nor its Wealth and Investment Management employees in the U.S. render tax or legal advice. Please consult with your accountant, tax advisor, and/or attorney for advice concerning your particular circumstances.  

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