If I declare a dividend through my company and do not actually take the dividend from the company account until the following tax year will I be taxed on it in the tax year the dividend was declared or when paid to me?

Dividend distributions are largely dealt within Company law and the taxation treatment will follow on from this. HMRC manual CTM20095 states:
 
‘For all the purposes of the Corporation Tax Acts dividends shall be treated as paid on the date when they become due and payable'
 
What is meant by due and payable is also considered on the above manual and a distinction is made between an interim dividend and a final dividend.  In general an interim dividend may be declared part way through the year by directors and final dividends may be declared by the company in a general meeting normally after the accounting year.
 
A final dividend which has been properly declared and which does not specify a date for payment creates an immediately enforceable debt.  Therefore, the date the dividend is declared would be the date of receipt for tax purposes and thus be shown in the tax return for the fiscal year in question.
 
On the other hand, an interim dividend can be varied or rescinded at any time before payment and can therefore only be regarded as 'due and payable' when it is actually paid.  Nevertheless, the Revenue’s Manual also confirms in instances when the dividend declared is credited to the individuals current or directors loan account, the shareholder has the ability to draw out these funds and therefore the dividend should be treated as paid on the day it is credited to the loan account.

If you have freeagent software, it will prepare a dividend voucher and the minutes of the meeting for you, and can be saved as a pdf.