Dividend tax credits

• Details
• Tagged entities

Properties

Alt label

• Tax credit

SES ID

• 93200
• 369885

Notation

• 93200

In scheme

• Subject

Broader

• Tax allowances

Scope note

• Do not confuse with payments made under the Tax credit system; use the term Welfare tax credits for these.

Definition

• Refers to credit paid to dividend recipients (individuals or institutions) to compensate for the deduction of advance corporation tax made by the dividend payer.