ATT updates FAQ guide on 2025/26 additional information requirements for company directors

The ATT has updated its FAQ guide on the additional information requirements for company directors completing their self-assessment tax returns to reflect both HMRC's current interpretation of the requirements and ongoing areas of uncertainty in the legislation and its practical application.

From the 2025/26 tax year onwards, company directors will be required to provide additional information in their tax returns. These requirements apply to directors of close companies, as set out in Statutory Instrument 2025/84, The Income Tax (Additional Information to be included in Returns) Regulations 2025.

HMRC's guidance on the new additional information requirements is limited. The FAQs guide reflects the ATT's understanding of HMRC's interpretation as at the date of publication. 

If you have any additional questions not covered in the FAQ guide, please email [email protected]. We are also actively seeking clarification from HMRC on several points and will update guidance as further information becomes available.