Where do I enter dividends paid to shareholders on a CT600?

Article ID: 829
Last updated: 28 Oct, 2015

Dividends paid to shareholders aren't included on a CT600. Instead you'd enter them on the shareholders' individual returns, if you're preparing these.

A Corporation Tax return consists of three documents:

  • the CT600
  • a set of statutory financial statements, which discloses the dividends
  • a computation that explains to the Inspector of Taxes how you have taken the accounting profit or loss and ended up with the tax liability.
Article ID: 829
Last updated: 28 Oct, 2015
Revision: 3
Views: 7573
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folder Tax Return Production -> CT600 Corporation Tax Return