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Where Taxpayers and Advisers Meet

CT600 (Micro entity) and Dividends

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.

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