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HMRC internal manual

Savings and Investment Manual

From
HM Revenue & Customs
Updated
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Dividends and other company distributions: tax credits: introduction

Tax credits: introduction

ITTOIA05/S397 to S401 deal with:

  • a person’s entitlement to a tax credit attaching to qualifying distributions (SAIM5100);
  • a person’s entitlement to a tax credit attaching to foreign distributions (SAIM5102); 
  • the tax treatment of qualifying distributions where the person is not entitled to a tax credit (SAIM5120);
  • the tax treatment of non-qualifying distributions (SAIM5130).