Where a company is uncertain whether the payment it has made is
a qualifying distribution, the payment has to be shown separately
on the return.
If after making any necessary enquiries, you consider that
the payment (or part of it) is a qualifying distribution, you
should make an assessment. See
CTM22100 for instructions on such
assessments.
The tax on such an assessment is due (subject to any appeal)
within 14 days of the issue of the assessment.
