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ARTICLE · 30 SEPTEMBER 2025

Listing Regime – LSE 2026 Dividend Procedure Timetable Published

Herbert Smith Freehills Kramer LLP
Herbert Smith Freehills Kramer LLP
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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...

United KingdomFinance and Banking

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.

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