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HMRC internal manual

Company Taxation Manual

Distributions: non-qualifying distributions: return


A company making a non qualifying distribution (CTM15450) in any accounting period should also make a return to HMRC under CTA10/S1101 (3) within 14 days of the end of that accounting period.

The return will give:

  • particulars of the transaction giving rise to the distribution,
  • the names and addresses of the persons receiving the distribution,
  • the amount or value of the distribution received by each of them.

Where non-qualifying distributions are made on a date which does not fall within any accounting period the return is due within 14 days of the date on which the distribution is made.

Where there is doubt whether the transaction gives rise to a non-qualifying distribution the company must provide details of the transaction within the time limits given above. HMRC may require further information reasonably required concerning the transaction - CTA10/S1101 (6) and (7).