Commentary

D4.910 Information required for claiming underlying tax relief

Corporate tax
Corporate tax | Commentary

D4.910 Information required for claiming underlying tax relief

Corporate tax | Commentary

D4.910 Information required for claiming underlying tax relief

FA 2009 introduced the exempt distribution regime which broadly provides that most dividends received by a UK company on or after 1 July 2009 (from the UK or overseas) will be exempt from corporation tax (see Division D5.1). The provisions discussed in this article apply to overseas dividends received on or after 1 July 2009 that are not exempt and all other overseas dividends received before 1 July 2009.

HMRC have issued guidance both generally on the information required to agree an underlying tax relief claim and on specific information required with respect

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