ETF distribution

Hi, I have a question regarding distribution from an etf which is domiciled in Ireland and traded in London stock exchange. Should I fill the distribution in form SA100 box 5 Other dividend or box 6 Foreign dividend? https://www.ishares.com/uk/individual/en/products/251807/ishares-uk-dividend-ucits-etf Thanks for your help. Kind regards,

Hi,
 

Please refer to guidance on offshore funds at Offshore funds: distributing and reporting funds - GOV.UK (www.gov.uk)   .

Thank you.

Many thanks for the info. I found that funds which I invested in are found in the list of Reporting Funds. Would you mind point me to the requirements for reporting any distribution and disposal capital gain/loss on such funds? Thanks again.

Hi,
 

Please refer to guidance at: Tax when you sell shares     .

Thank you.

Hi, I'm remittance basis user. I'm investing on fund that in the list of "Approved offshore reporting funds", does it means the distribution and disposal capital gain/loss on such funds are considered "foreign income", and as remittance basis user they are no UK taxable unless I bring them into UK? Thanks

Hi al1918 YU
If you are claiming remittance basis, you only declare income remitted to the UK.
Thankyou.
Regards.