The London Stock Exchange (LSE) has published its Dividend Procedure Timetable for 2026.
A dividend timetable that follows the guidelines set out in the Dividend Procedure Timetable need not be notified to the LSE in advance, provided the announcement of any dividend includes:
- dividends stated as gross (unless noted otherwise);
- the record date and payment date; and
- details of any scrip dividend, dividend reinvestment plan (DRIP) or dividend currency option, together with the election date.
Dividend details, including the dividend amount and currency, must be in the body of the announcement and not just referred to as being available on a website or included in a separate circular.
The LSE also reminds issuers that dividend information must be disseminated under the correct announcement headline category – dividends can be announced as part of an Interim or Final Results announcement, or under the headline category Dividend Declaration.
Any deviation from the Dividend Procedure Timetable must be approved by the LSE's Corporate Actions team in advance of any announcement.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
