Other UK income 03 - Stock dividends, bonus issues of securities and redeemable shares

Stock dividends
If you took up an offer of shares, instead of receiving a cash dividend, this is a stock dividend. The company should have provided a dividend statement showing 'the appropriate amount in cash' or 'the cash equivalent of the share capital'.

Bonus issues of securities and redeemable shares and close company loans written off or released
If you received a bonus issue of securities or redeemable shares, you need to enter the amount of distribution received.

Close company loans written off or released
Where a loan or advance, made by a close company to a participator or associate, is wholly or partly written off or released, the amount written off or released, plus an amount of tax treated as paid, becomes part of your income. If you pay tax at the higher rate(s) you will have more tax to pay on this income.

Select this check box if you received income from Stock dividends, bonus issues of securities and redeemable shares and loans written off.