is the answer of the example 6 at the back of notes right ? dividend tax credits are not supposed to create income tax repayment , so how come income tax repayable ?
The dividend tax credit does not create a repayment it merely reduces the tax liability of £3,200 by £200 which still leaves tax payable of £3,000 which the other tax credits do indeed then serve to create a repayment, hence why we always deduct the dividend tax credit first!