Must non-residents declare foreign dividends if paid into UK account?

Hello, I am a non-resident. I have a UK brokerage account. I receive dividends from UK companies and from foreign companies (shares and funds based outside the UK which are reported as overseas dividends by the brokerage). I pay tax on all of these in my country of residence. I complete a SA100 self-assessment to reclaim tax which was deducted from some of my UK income. My question is: must I declare the foreign dividends (>£2000) on SA106 even though I am non-resident and should not be taxed on them? Most of the advice on the HMRC website says that foreign income should not be declared by non-residents but does not mention the case where the foreign income is paid in GBP into a UK account.

Hi P C,

Please refer to guidance here: 
Tax on your UK income if you live abroad
Thank you. 


 

Update for anyone who has the same question: If you are non-resident, then uk income deemed as foreign does not need to declared. This is stated in the help notes for SA109 box 39.1