# The Income Tax (Additional Information to be included in Returns) Regulations 2025, Regulation 3: Additional information to be provided in relation to directorships, close companies and dividend income


(1) Regulations 4 and 5 apply to a person required to make and deliver a personal return for a year of assessment (“the relevant year”) after the tax year 2024-25.
(2) In regulations 4 and 5, “close company” has the meaning given in section 439 of CTA 2010.

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Source: https://www.legislation.gov.uk/uksi/2025/84/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.