About this Form

Use the IR4S to provide details of shareholders, directors and relatives of shareholders who received remuneration with no PAYE deducted, shareholder AIM tax credits, or loans from the company.

For group companies, the form is also used to report loss offsets and subvention payments, together with the associated company’s IRD number.

When to Use this Form

Use this form when completing the shareholder details section of a paper IR4 Companies Income Tax Return, including when additional space is required.

Attach the completed IR4S to the top of page 6 of the company’s IR4 return. Refer to Questions 29 and 40 of the IR4 guide for further information.

What You Will Need

You may need:

• the company’s name and IRD number
• the IRD number of each relevant shareholder, director or relative
• remuneration paid with no PAYE deducted
• shareholder AIM tax credits
• the value of loans made by the company
• shareholder current account balances, identified as credit or debit
• the IRD numbers of associated group companies
• details of loss offsets
• details of subvention payments

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