Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Company Taxation Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 19 July 2016, see all updates

Give feedback about this page

1. Contents
2. CTM20000
3. CTM20050
4. CTM20095

ACT: General: Notes on company law aspects of dividends

See now CTM 15205

link to CTM 15205

Print this page