Dividends received by UK non-resident from UK limited company

Hello there! Quick question—I'm a bit confused about whether I still have to deal with dividend tax on the money I got from my UK limited company. I believe I've been a UK non-resident since the start of this tax year, and I've been receiving dividends since then too. Any clarification on this would be much appreciated! Thanks so much!

Hi Venus,
Please refer to:
Tax on your UK income if you live abroad
Thank you. 

Thank you for your prompt response. However, upon reviewing the linked article, I noticed that it does not clarify whether dividends received by a non-resident are still taxable or not. I would be grateful if you could provide me further assistance in obtaining clarity on this matter.

To be clearer, what I wanted to know is: are the dividends mentioned above still taxable in the UK?

Hi Venus,
A non UK resident individual, who is in receipt of income from UK interest and/or dividends, is not taxable in the UK, on the UK interest or dividends received.  
However, if tax is deducted at source from the interest and/ or dividends, then some or all of the tax may not be refundable, this is known as disregarded income.  More information can be found at:- (Non-residents savings and investment income (Self Assessment helpsheet HS300).
Thank you.

Hi HMRC, I have a follow up question on this topic. As a UK non-resident individual, as income from UK dividends is not taxable in the UK, can I exclude reporting of UK dividends on my SA tax return which I complete due to having rental income? There was no tax deducted at source, so no tax repayment to claim on these dividends.

Hi Venus

Individuals who are non resident in the UK are not taxable in the UK on UK interest or dividends received.  
However, if tax is deducted at source from the interest and/ or dividends, then some or all of the tax may not be refundable ( this is known as disregarded income).  
More information can be found here - Non-residents savings and investment income (Self Assessment helpsheet HS300).

Thank you

Hi Jay,

No. This is still UK income and should be declared. It will be treated as disregarded income in the Self Assessment Tax Return. Have a look at HS300 for more information.  

Non-residents savings and investment income (Self Assessment helpsheet HS300)

Thank you.

Hi HMRC, I appreciate the clarification regarding the tax status of non-residents in the UK concerning UK interest and dividends. I have some follow-up queries: 1. Is it necessary for me to notify HMRC of my non-resident status? 2. If so, what is the procedure for informing HMRC? 3. Could you please guide me through the steps required to clearly establish my non-resident status to HMRC, ensuring that the dividends and interest that I received from UK companies are no longer subject to UK tax? Thank you for your assistance.

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



 

Hi HMRC, Thank you for your response. However, the provided link does not specifically answer my questions above. It would be great if you could provide more specific answers please. Thanks in advance, 

Name removed admin 

Hi,
For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at: Contact HMRC or seek professional advice.
Thank you.

''Dividends .....: tax treated as paid on distributions received by non-UK resident persons'' Can you tell me at what rate the tax is treated as paid ? This affects my tax return in Portugal. regards

Hi Spencer Lewis,
Dividends are taxable in the UK at the following rates Basci rate 8.75%, higher rate 33.75% and additional rate 39.35%.
Please have a look here:
Tax on dividends
If you require a more personal answer, you would need to contact our Self Assesment helpline on 0300 200 3310 or contact our webchat facility here:
Contact HMRC
Thank you.