This is usually done through a stockbroker, bank, building society or "share shop". They all offer a similar service although the commissions they charge will vary.

If you have recently sold your shares and receive a dividend which you are not sure you are entitled to, contact the agent who acted for you in the sale.

Always keep the contract notes which are sent to you by the agent who buys or sells shares for you. If you sell any of your Tesco shares you may become liable to capital gains tax.

Neither Tesco nor the Registrar is able to offer financial advice or to confirm the price at which you bought or sold shares.

If a buyer and seller of shares both agree, they can transfer shares off market by using a stock transfer form, rather than going to a bank or stockbroker. Equiniti Financial Services Limited can advise you on the procedure and can provide the appropriate forms. Send the completed form and the share certificates to Equiniti Financial Services Limited. This method of transferring shares is commonly used when no stamp duty is payable, for example when shares are gifted to relatives or charities on the distribution of an estate.

If stamp duty is payable, send the completed transfer form to an Inland Revenue Stamp Office. The duty must be paid before the form can be forwarded to Equiniti Financial Services Limited to make the transfer. Stamp duty is currently 0.5% of the value of your shareholding, rounded to the nearest £5.

If the transfer of your shares is not received by Equiniti Financial Services Limited until after the record date, you will still receive a dividend payment.