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Corporation Tax – Dividends

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Corporation Tax – Dividends

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Tax Tutor.
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  • August 20, 2017 at 10:28 am #402603
    Candy
    Member
    • Topics: 135
    • Replies: 79
    • ☆☆☆

    Dear tutor,

    Please confirm do we exclude dividends from all UK and overseas companies (Just any dividends at all) or just from its own subsidiary companies to calculate the TTP?

    Many thanks

    August 22, 2017 at 12:49 pm #402936
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Dividends are exempt corporation tax so we never include in TTP, however dividends from non subsidiary companies are added to TTP to give augmented profit which is then compared with the profit limit of the company to see whether it may be required to make quarterly instalment payments – see OT course notes p.105

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