Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 24 May 2023 10:57:25 GMT by P C
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.
Posted Thu, 25 May 2023 13:31:08 GMT by HMRC Admin 25
Hi P C,

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

Posted Fri, 26 May 2023 08:26:17 GMT by P C
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

You must be signed in to post in this forum.