The countdown has begun for this years’ online tax return, a crucial time for around 11 million taxpayers who are self employed or receive other income that requires the submission of a tax return, which is normally rental income, or interest and dividend income that is liable to income tax. Because of changes made to the taxation of dividends with effect from 6 April 2017, any one who receives more than £5,000 of dividends in a year is likely to have an income tax liability, even if they are only basic rate taxpayers. In the past only higher rate taxpayers have had to pay any tax on their dividend income.