Dividend double taxation

Hi there. My wife is issued dividends through here company share scheme that are already taxed. However, at the end of the year she must declare them again at the end of the year, despite them being worth less than her dividend allowance. They are then effectively taxed again once they are added to her declared income. What gives? What happened to her dividend allowance?

Hi,

They are still classed as taxable income but if you look further down the calculation the tax charged will be nil.

Thank you.