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
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