Dividends – 2025 Dividend Procedure Timetable published by LSE

The London Stock Exchange (LSE) has published its Dividend Procedure Timetable for 2025.

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 the dividend includes:

• unless stated otherwise, dividends stated as gross;

• 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 web page/link 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 notified to, and agreed with, the LSE’s Corporate Actions team in advance of the announcement of the dividend.