Temporary non-residence and foreign income and interest

Dear HMRC I am a UK-non resident, currently residing in Canada since March 2024. I have been resident in the UK for more than 4 years in the 7 years preceding March 2024. I intend to come back to the UK within 5 years starting from March 2024. More specifically, I intend to come back in December 2025, thereby qualifying as 'temporary non-resident'. The treatment of capital gains made during the period of temporary non-residence is very clear to me from guidance HS278. However, the treatment of interest and dividends is NOT clear to me. I have some Ishares ETFs (Irish, UK HMRC approved reporting funds), purchased before I left the UK, held in a EU bank, that are paying me interests and dividends. If I was still a UK resident, they would go under 'foreign interest' and 'foreign dividends' in the Self Assessment. Question: when I will come back in December 2025, will I need to pay tax on those interests and dividends received while 'temporary non resident', or not? Thanks very much in advance Best regards

I forgot to mention, I understand that you cannot comment on future cases, so the question actually is: - I lived in Canada since March 2022 - I came back to UK in March 2024 - I received dividends/interests between April 2022 and May 2024 from ETFs (Irish, UK HMRC approved reporting funds), purchased before I left the UK, held in a EU bank Do I need to declare all dividends received from March 2022 to March 2024 in my 2023-2024 self assessment due January 2025? Thanks!

Hi,
HMRC cannot comment on future events as legislation and/or plans may change.
Thankyou.

Hi John G,
No.  Your 2023 to 2024 tax return is only for Income and Capital Gains arising in the period 6 April 2023 to 5 April 2024.  It should not include anthing outside of those date paramaters. Your tax return should only include your UK dividends, as you are not resident in the UK.
Thank you.