# The Income Tax (Additional Information to be included in Returns) Regulations 2025, Regulation 5: Additional information to be provided in relation to directorships, close companies and dividend income


(1) If the person was a director of a close company during the relevant year, the person must include in the return the following additional information—
(a) the name and registered number of the close company;
(b) the amount received by the person by way of dividend income from the close company during the relevant year (which may be zero);
(c) the percentage of the share capital of the close company held by the person (which may be zero); and if that percentage has changed during the relevant year, the figure to be included is the highest such percentage.
(2) In paragraph (1)(a), “registered number” has the meaning given in section 1066(1) of the Companies Act 2006.
(3) In paragraph (1)(b), “dividend income” has the meaning given in section 19(2) of ITA 2007.

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Source: https://www.legislation.gov.uk/uksi/2025/84/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-additional-information-to-be-included-in-returns-regulations-2025/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.