This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

CT600 (Micro entity) and Dividends

Jenbo
Posts:1
Joined:Wed Aug 26, 2020 11:14 pm
CT600 (Micro entity) and Dividends

Postby Jenbo » Thu Aug 27, 2020 12:08 am

Hopefully a simple question :) Please could someone advise if fields AC19 and AC38 only appear in full accounts when completing a CT600? I have just completed our CT600 (micro-entity accounts) but have not entered the dividends received anywhere. HMRC advised that I should add the dividend figure into field AC19/AC38 but I can't find these fields (I've spoken to them several times) so either I'm asking the wrong question, I don't need to enter them or the people I have spoke to don't really know. One member of the technical team said that if I am including the received dividends in my self assessment then I don't need to include them in the CT600 as all relevant taxes would be covered.

Am I missing a trick? Would just like to double check. Many thanks in advance.

Return to “Company Taxation”