CTM15570 - Distributions: general: notification of likely higher rate liability
Where it appears that a distribution (other than a dividend) may give rise to a substantial higher rate liability on a member, notify Customer Compliance Group (Ocelot) of the amount of income that is comprised in the distribution.
In some cases, a large number of members of a company may receive distributions likely to give rise to liability at the ITTOIA05/PART4/CHAPTER3 dividend upper rate. The company should be requested to advise those members of the need to include the distribution in their personal tax returns.