We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Distribution by means of a dividend or division of property
Analysis of estimated Income Tax liabilities statistics
Consultation on the tax rules governing distributions by a company.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Probability distributions describing the occurrence of D-day annual minima flow events have been determined for twenty-five British rivers having long, stable and natural flow records.
Use form CT2 to provide a return of non-qualifying company distributions under S234(5) Income and Corporation Taxes Act 1988.
The effect of receiving income from land and buildings on an Authorised Investment Fund which otherwise qualifies to make an Interest Distribution.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.