Use form CT2 to provide a return of non-qualifying company distributions under S234(5) Income and Corporation Taxes Act 1988.
Use form CT2 to provide a return of non-qualifying company distributions under S234(5) Income and Corporation Taxes Act 1988. A company that makes a non-qualifying distribution must make a return of the distribution to HM Revenue and Customs.
A non-qualifying distribution is:
- a distribution of bonus redeemable shares or bonus securities issued by the company in respect of shares or securities
- a distribution of any share capital or security which the company making the distribution received from another company as a non-qualifying distribution
Before you start
If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.