# The Income Tax (Additional Information to be included in Returns) Regulations 2025, Regulation 4: Additional information to be provided in relation to directorships, close companies and dividend income


The person must include in the return the following additional information—
(a) whether the person was a director of a company during the relevant year;
(b) if so, whether any such company was a close company.

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Source: https://www.legislation.gov.uk/uksi/2025/84/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.