Directors Dividends

MVT

Good morning,

I am having a mental block at the moment whilst looking at one of my directors Tax returns from previous years.

On his Personal Tax Computation it shows the following:
Income
Employment £x amount
UK Dividends £x Amount
less pa £6475

When Calculating the tax bourne for some reason I thought you calculate tax on employment income differently to Dividends income. In the SA I am looking at it has been lumped together i.e.

nil @10% starting rate
x amount @ 10% Dividends rate
x amount @ 20% basic rate
x amount @ 32.5% Higher dividends rate

Does this look right?

Thank you

MVT

Right... apologies I've answered my own question.

Of course Dividends is always taxed as the highest part of savings income!!