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HMRC internal manual

Company Taxation Manual

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 PT Operations of the amount of income that is comprised in the distribution together with any tax credit.

In some cases, a large number of members of a company may receive distributions likely to give rise to liability at the Chapter 3 Part 4 ITTOIA05 dividend upper rate. The company should be requested to advise those members of the need to include the distribution in their personal tax returns.