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<p>HMRC administrative data does not cover the sources of dividend income. It is therefore
not possible to determine accurately the number of individuals who have taken dividend
income in lieu of a salary from Limited Companies.</p><p> </p><p>HMRC publish statistics
on the number of taxpayers receiving dividend income and the amounts received for
tax years from 2010-11 to 2017-18. These statistics do not distinguish between dividends
paid as salary, and dividends received as returns from investments. These statistics
are published here: <a href="https://www.gov.uk/government/statistics/investment-income-2010-to-2011"
target="_blank">https://www.gov.uk/government/statistics/investment-income-2010-to-2011</a>.</p>
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