NCD; Dividend tax

NCD; Dividend tax

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When is the NCD dividend tax actually payable; on payment of the dividend, or with the Corporation tax liability? And if the former, what is the mechanism for notifying IR?
Eldon Allison

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By AnonymousUser
26th Jan 2005 16:24

It's payable with the CT liability.
(as it is not in itself a "tax", just a "rate of tax").

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