Can dividend be taxed as income for individuals?

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in Cutting tax
When dividend is the main or even the only source of income for an individual can it then be treated under income tax rules? I recall reading something like this but can't find anything. I've tried a few of the online calculators and don't see any difference tax regime when salary income is entered as 0 but I'm not certain there aren't some special rules these calculators may be omitting. To avoid any confusion I'm talking about dividends distributed from FTSE 100 companies not "dividends" a director may pay himself from his own company.
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If the Personal Allowance hasn't been used by other income then that could be used followed by these rate bands
Dividend nil rate
Dividend higher rate