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HMRC internal manual

Company Taxation Manual

ACT collection: payments of an uncertain nature


Where a company is uncertain whether the payment it has made is a qualifying distribution, the payment has to be shown separately on the return.

If after making any necessary enquiries, you consider that the payment (or part of it) is a qualifying distribution, you should make an assessment. See CTM22100 for instructions on such assessments.

The tax on such an assessment is due (subject to any appeal) within 14 days of the issue of the assessment.