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Posted Wed, 04 May 2022 12:19:34 GMT by thierry dugoujard
Good Afternoon, Back in UK, in Sept 2021, after 8 years abroad. Qualifying for split year for 2021-2022. I have been receiving Dividends from shares, before and after Sept 2021. As non resident in the previous years, dividends were considered as disregarded income. What should i report for dividends received between April 2021 to Sept 2021,i.e. before my return to UK ? Nothing ? the amount differentiated (ion another forms ?) from the amount received after Sept 2021 ?
Posted Fri, 06 May 2022 14:47:47 GMT by HMRC Admin 20
Hi thierry  dugoujard,

If you claim Split Year Treatment for the earlier part of the year before arriving in the UK there is no requirement to declare this income from abroad.  
You may be required to declare any amounts after September 2021, please see guidance on foreign dividends:
Tax on foreign income

Thank you.
Posted Wed, 11 May 2022 17:49:34 GMT by thierry dugoujard
Thank you for your earlier reply. Let me precise that Before Sept 2021, while abroad, i received both uK and non Uk dividends. Can you confirm that i do not have to declare any of these 2 ?
Posted Fri, 13 May 2022 12:11:19 GMT by HMRC Admin 10
If you qualify for split year then you would only declare the dividends received from Sept 2021.

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