Is Non-resident shareholder required to file a tax return for declaring UK dividends

I am little confused on this. As per HS300 NRs tax on investments is restricted to the lower of tax paid at source or tax as per the calculation given by HMRC. If there is no tax paid at source (given that there is no WHT on dividends) then no tax will be payable as per my understanding. However, I am not sure if the NR is required to file a tax return to declare these dividends if the dividends is more than £2K? And if yes, how do we obtain UTR for an NR? Furthermore when I read a tax treaty between UK and Germany it says dividens will be taxed at 15% in the UK which again is confusing. Any advice will be appreciated.

Hi,
If you are seeking to claim a repayment of tax deducted on the dividends, then you will need to complete a self assessment tax return.  
You will need to compete SA100, showing the UK dividends and tax deducted and SA109, to declare that you are non resident and claim personal allowances as an EU citizen.
You can download the:
 SA100 
SA109  
Register for Self Assessment
Thank you.
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Hi HMRC, I am non resident and claim personal allowances(£12,570) as an EU citizen. Can I get a dividend allowance (6 April 2022 to 5 April 2023, £2,000) when my dividend income over my Personal Allowance (£12,570)? Thanks.

Hi Raymond_33,

Yes you can receive the dividend allowance.  As your UK dividend income is over £10000.00, you will need to declare the dividends in a self assessment tax return.  
HS300 explains how investment income is taxed, when you are not resident in the UK.

Thank you.
 

Hi HMRC, having read the posts related to question above, and the HS300, I'm a still little confused. I am also non- resident and claim the personal allowance as I submit a self assessment tax return each year and SA105, as I have a UK rental income. In addition I have income from share dividends (UK companies) and I understand from other HMRC posts, income from UK dividends, is not taxable in the UK, on the UK dividends received. My question is, as I am not seeking to reclaim a payment of tax on the share dividends, do I have to include the dividends income in the self assessment tax return? Thank you

Hi jayp555

Yes.  All UK dividends and bank/ building society interest, should be declared on the self assesment tax return, as they arise in the UK.  
By completing the SA109, to declare that you are not resident, these sources of income will be included in your self assessment calculation, as disregarded income.  
Self assessment system will make two calculations, one with the disregarded income and one without.  
The lower tax liability of the two will then be your tax liability and any tax above this amount can be repaid to you.  
Please take a look at the helpsheet HS300 Non-residents savings and investment income (Self Assessment helpsheet HS300).

Thank you