Corporation Tax on Dividends received

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MonicaG
MonicaG Registered Posts: 5 New contributor 🐸
edited June 18 in AAT member community
I am preparing accounts for a Limited Company who have received dividends from another UK business. Are these liable to Corporation Tax or are they exempt under CT2009 Part 9A?

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  • Jagz1234
    Jagz1234 Registered Posts: 17 New contributor 🐸
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    Which country is the company making the dividend tax resident? What is the size of the company receiving the dividend. Is the dividend for tax avoidance? Answer these 3 and you will be able to determine if the dividend is exempt.

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