Foreign distribution in specie

Hi, I received foreign dividends (value below £2,000) in the form of distribution in specie. It means that I received some shares of another foreign company. May I know if foreign distribution in specie is taxable? Do I need to declare their cash equivalent in Box 6 on page TR 3 of SA100, or any boxes on SA101 and SA106? How do I treat the little cash-in-lieu payment because fraction share could not be distributed? Thank you.

Hi
Please see guidance :
Dividends and other company distributions: foreign dividends
Thankyou.
Regards.

Hi, I have read SAIM5210 but it is a bit complicated. Are foreign dividends of a capital nature exempted from tax? Could you please clarify if we need to declare foreign distribution in specie in the self assessment? Thank you.

Hi
You must go back to the company to identify the nature of the dividend.
If the dividend is of a capital nature it will not need to be declared as it is a return of capital.
Thankyou.
Regards.