re investing dividends taxation

[joe sod]

i know that dividends are classed as income and must be declared in tax return, however if i want to re invest the dividends in more equities does that mean that they are no longer income as re invested, or do i have to pay the tax and re invest the rest in equities

 

[Joe_90]

Dividends are income subject to tax at your marginal rate - What you do with them is irrelevant, invest, save, spend or put it on a horse!