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Restating dividends?

NewbieNewbie Well-KnownRegistered Posts: 229
I have submitted a set of accounts to HMRC declaring a dividend, I now have the info from the client to do his tax return and it looks like he will be liable for HRT on part of the dividends looking over the accounts there is a DLA credit which could have been utilised, is it possible to restate in the next set of accounts? Y/E 31.03.13


  • KernowAccountantKernowAccountant Settling In Nicely Registered Posts: 120
    That would be fraud. Whether a payment represents a dividend or loan repayment is a matter of fact and that fact cannot be altered.
  • stevo5678stevo5678 Well-Known Cheltenham Registered Posts: 325
    I would imagine that normal restatement rules apply...
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