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Contents

Official guidance
Company Taxation Manual

CTM21000 · ACT: FID: general

  • CTM21005 · Background
  • CTM21010 · Overview
  • CTM21100 · Election: effect of
  • CTM21110 · Election: conditions
  • CTM21120 · Election: ICTA88/S247 (1) election already in place
  • CTM21130 · Election: procedure for
  • CTM21150 · Election: specific rules
  • CTM21160 · Election: individuals
  • CTM21170 · Election: personal representatives
  • CTM21180 · Election: trustees
  • CTM21200 · Election: dividend vouchers
  • CTM21210 · Election: information powers
  • CTM21220 · Excess FID
  • CTM21230 · Authorised unit trusts
  • CTM21240 · Repayment interest
  • CTM21250 · Accounting procedures
  • CTM21260 · Anti-streaming provisions
  • CTM21270 · How legislation operated in practice: summary
  • CTM21280 · How legislation operated in practice: examples
  1. Company Taxation Manual
  2. /
  3. /ACT: FID: general: contents

CTM21210 | ACT: FID: general: election: information powers

From HM Revenue & Customs · Company Taxation Manual

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ICTA88/S246H

Where a company’s form CT61 showed that it had paid an FID, you could require the company to give you further information, including details of the recipient of the FID. The penalty provisions of applied to these notices under ICTA88/S246H.

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