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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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ACT: FID: general: election: dividend vouchers

ICTA88/S246G (1)

A FID was a qualifying distribution. A company had to provide a member with an appropriate statement on or after making such a qualifying distribution (ICTA88/S234A).This statement or voucher had to:

  • be in such form as the Board might require,
  • show the amount of the dividend,
  • show the date of the payment,
  • state that the dividend carried no entitlement to a tax credit.