{
  "url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-4.json",
  "legislation": "uksi/2025/84",
  "legislation_title": "The Income Tax (Additional Information to be included in Returns) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Additional information to be provided in relation to directorships, close companies and dividend income",
  "text": "The person must include in the return the following additional information—\n(a) whether the person was a director of a company during the relevant year;\n(b) if so, whether any such company was a close company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “company” in section 118(1) of the Taxes Management Act 1970 (which refers to section 1121, read with section 617, of CTA 2010) was inserted by paragraph 159(a) of Schedule 1 to CTA 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/84/regulation/4",
    "retrieved_at": "2026-10-28T21:21:16.550477+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}