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

The ATT has published a new FAQ guide on the additional information requirements for company directors completing their self-assessment tax returns. 

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.

Given the number of questions received from our members over the last few weeks, the ATT has created this FAQ guide to assist taxpayers and advisers in understanding these requirements. 

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.