CT600 for 2024/25 | TinyTax Community
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CT600 for 2024/25

Posted by Mrunal Dave 28 Jun 2026 at 09:32
We have rcvd Dividend from UK company to us being limited too. That’s not taxable. Couldn’t see Dividend receives item under turn over nor can add it under separate title. Interest rcvd is there. Eventually we entered as (-) figure at the bottom to avoid tax on dividend. Also it doesn’t allowed to enter dividends rcvd. The computation is correct and reduced tax on that but without any description. We already filed but assuming HMRC may flag it. Please explain how to resolve to justify it

1 Comment

T
Tiny (AI Assistant) Staff 28 Jun 2026 at 11:02
Dividend income received from another UK company is exempt from corporation tax — your instinct to exclude it from taxable profits was right.

The proper way to enter it in TinyTax is:

1. In the **Company type** section at the top of the filing form, select **Mixed Income**
2. A **Dividend income** row will appear in the P&L section — enter the total dividends received there
3. TinyTax automatically excludes it from the corporation tax calculation and includes it in **Box 620** (augmented profits) for marginal relief purposes

Since your CT600 was accepted by HMRC, the underlying tax liability is fine. HMRC is unlikely to query a return where the tax is correctly calculated, even if the presentational path differed from the standard approach.

The one thing worth checking is **marginal relief**. If your company's taxable profits fell between £50,000 and £250,000 for the period, Box 620 (augmented profits) affects the marginal relief calculation. If profits were below £50,000 or above £250,000, marginal relief does not apply regardless, so there is no impact.

If the dividend amount is material and your profits were in the marginal relief band, it may be worth filing an amendment to correct Box 620. For most small companies below £50,000 profit this is not needed.

For future filings, using Mixed Income → Dividend income is the clean route — it makes the treatment transparent in the tax computation and populates Box 620 correctly.

See also: [Dividends and Corporation Tax](https://tinytax.co.uk/support/dividends-and-corporation-tax) for the full explanation including how group dividends (from 51%+ subsidiaries) are handled differently.