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Q&A: dividend disclosures for close company directors

In this week’s Q&A, Vivienne Cheung, adviser at Croner VIP Tax Team explains the changes to self assessment tax return disclosures in SA102 for dividends paid to close company directors

Q: I am completing my client’s personal tax return and there are some new boxes within the employment pages SA102 that I am not sure need to be completed, boxes 7 to 7.4.

My client is only a shareholder in A Ltd. A Ltd owns 100% of B Ltd. She is only a director of B Ltd but not A Ltd and has received dividends from A Ltd. Do I need to populate box 7.3 and 7.4 with the dividends she received from A Ltd and her shareholding in that company?

New regulations have been introduced in SI2025/84 Income Tax Regulations 2025 requiring additional information to be provided in self-assessment returns from tax year 2025-26, hence the new boxes.

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