Dividend from a US listed stock -British American Tobacco p.l.c. (BTI) is UK dividend or not?

Hello, got a question about BTI stock, Bristish American Tobacco p.l.c. is a UK registered company, but BTI is 2nd listing stock in New York USA, the stock is trading in USD, they pay dividend in USD as well. so, should this dividend by counted as UK dividend (as this is UK company)? or counted as foreign income (as it is US listed stock and paying USD dividend)? Thank you! Noted. the corresponding UK listed stock is BAT, but I am talking BTI here.

Hi YMC,
If the stock is listed on the US stock exchange, then this is foreign stock and should be declared in the foreign section of a tax return as diviends / capital gains or losses.
Thank you.