I’m writing about scrip dividend schemes, dividend reinvestment plans and stockbrokers’ automatic dividend reinvestment schemes. I need some expert comments from share registrars or stockbrokers answering the following: Why is the number of scrip dividend schemes in decline? How are scrip dividends taxed? Can they be paid into an ISA or SIPP? Can you participate in a scrip scheme if your shares are held in a broker nominee account? What’s the difference between a scrip dividend scheme and dividend reinvestment plan?