CT600 Box 180: Non-UK Dividends Explained
Box 180 on the CT600 is for non-UK dividends received by your company. This applies if your company receives dividend income from foreign companies.
What Goes in Box 180?
Box 180 captures dividends received from non-UK companies. This includes:
- Dividends from overseas subsidiaries
- Dividends from foreign investments
- Distributions from non-UK companies
UK vs Non-UK Dividends
The treatment differs:
| Dividend Source | Tax Treatment |
|---|---|
| UK company dividends | Generally exempt, not reported here |
| Non-UK dividends | May be taxable, enter in Box 180 |
UK Dividends
Dividends received from other UK companies are generally:
- Exempt from Corporation Tax
- Not included in CT600 income boxes
- Covered by the dividend exemption rules
Non-UK Dividends
Dividends from foreign companies:
- May be exempt under certain conditions
- If not exempt, are taxable
- Enter gross amount in Box 180
When Non-UK Dividends Are Exempt
Many non-UK dividends qualify for exemption under the dividend exemption regime. Exempt if:
Small Company Exemption
Dividends received by a company that is "small" (broadly, not large) are generally exempt if:
- The dividend is not from a tax haven arrangement
- The payer is not a controlled foreign company (in certain cases)
Other Exemptions
Dividends may also be exempt if they:
- Fall within specific anti-avoidance carve-outs
- Are distributions from ordinary shares (in most cases)
How to Complete Box 180
Step 1: Identify Non-UK Dividends
Check your income for dividends from:
- Foreign subsidiaries
- Overseas investments
- Non-UK company holdings
Step 2: Determine If Exempt
Most small company dividends from foreign companies are exempt. Check:
- Your company's size (small company exemption)
- The nature of the dividend
- Any anti-avoidance considerations
Step 3: Enter in Box 180
Enter the gross amount of non-UK dividends:
- Include any foreign tax withheld
- This is the pre-tax dividend amount
- Received €9,000 after 10% withholding tax
- Gross dividend = €10,000
- Convert to GBP at appropriate rate
- Enter GBP equivalent in Box 180
Foreign Tax Credit
If foreign tax was withheld on the dividend:
- Enter gross dividend in Box 180
- Claim double taxation relief for foreign tax paid
- Relief limited to UK tax on that income
Most Small Companies: Box 180 = Zero
The majority of UK small companies:
- Only hold investments in UK companies
- Don't have foreign subsidiaries
- Don't receive non-UK dividends
Related Boxes
| Box | Description |
|---|---|
| 175 | Annual payments received |
| 180 | Non-UK dividends (this box) |
| 185 | Income from which tax deducted |
| 190 | Property income |
| 415 | Franked investment income |
Common Questions
What about dividends from a UK company I own shares in?
UK company dividends are generally exempt from Corporation Tax. They don't go in Box 180 - that's specifically for non-UK (foreign) dividends.
Do I need to convert foreign currency?
Yes. Convert the dividend to GBP using:
- The exchange rate on the date received, OR
- Your company's consistent accounting policy for FX
What if I received dividends from both UK and non-UK companies?
- UK dividends: Generally exempt, don't enter in income boxes
- Non-UK dividends: Enter in Box 180
My company owns shares in a US company - where do dividends go?
US dividends are non-UK dividends. Enter the gross amount (before any US withholding tax) in Box 180. You may be able to claim double taxation relief for the US tax.
When Using TinyTax
TinyTax handles dividend income correctly:
- Identify if any dividends are from non-UK sources
- Enter foreign dividends separately if applicable
- The software populates Box 180 appropriately
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Need Help?
TinyTax guides you through income entry. For most small UK companies without foreign investments, Box 180 won't apply.
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