How to define UK dividend or foreign dividend?

Hi, I had an account in Hong Kong stock broker firm (Interactive Brokers Hong Kong Limited) and my account was holding shares of an UK listed company shares (HSBA). Should I report the dividend of this HSBA shares as UK dividends or foreign dividend? Similarly, I had another stock account in UK broker firm (Interactive Brokers (U.K.) Limited) and my account was holding shares of Hong Kong listed company shares (HSBC). Should I report the dividend of this HSBC shares as UK dividends or foreign dividend?

Hi,
If the dividends arise from a UK listed company, you would declare the dividends as UK dividends.
Thank you.

How do I reconcile this answer with your earlier response (https://community.hmrc.gov.uk/customerforums/sa/992c8a7c-d36b-ef11-a4e5-6045bd0aeff2) which states HSBCdividends are Foreign Income? The shares in HSBC are shares in a UK Listed company which has its primary share listing in the UK and a secondary listing in Hong Kong. samuelkfp2000 is wrong, in his second para, to state his shares are in a HK Listed Company as whilst HSBC has a subsidiary incorporated in HK the shares traded on the HK Stock Market are the secondary listing for the Holdings Company based in the UK. So HSBC shares are from a UK Listed Company. Shares traded on the UK registry are obviously generating UK dividends but are shares traded in Hong Kong generating UK or Foreign dividends for reporting purposes. Secondly, if applicable, Shares in HSBC on the HK registry "normally" pay dividends to holders in HKD but the dividend is the equivalent of the USD dividend that is announced by the UK Listed Company at a rate fixed approx one week before payment date. Do you expect the dividend to be declared at the GBP dividend rate payable to UK shareholders or the HKD amount converted to GBP on the payment date - bearing in mind that exchange rate fluctuations could cause the HKD equivalent converted to GBP could be less than the GBP declared amount that UK shareholders will report.

Hi ,
 

We can only provide general advice in the forum.  We cannot comment on scenarios. Thank you .

Then How do I reconcile the answer you gave to samuelkfp2000 that the income from HSBC should be declared as UK dividends with your earlier response (https://community.hmrc.gov.uk/customerforums/sa/992c8a7c-d36b-ef11-a4e5-6045bd0aeff2) which states HSBC dividends are Foreign Income? Are Shares in a UK listed company being traded on an overseas registry reportable as Foreign or UK income?

Hi Paul Whkh,
If paid in sterling, they are UK dividends.
If paid in another currency then they are foreign.
Thank you.