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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
Hi
If you qualify for split year then you would only declare the dividends received from Sept 2021.
Thankyou.
Regards.
Posted Thu, 07 Jul 2022 00:08:13 GMT by derek_hker Chan
Hi HMRC Admin, My situation is similar to the previous questioner, thierry dugoujard. It is clear that I require to declare the dividends received from Sept 2021. I will submit the form below. May I know is it correct? -SA109, for apply the split year treatment -SA100, for tax return on 2022 -SA106, for declare my dividend received from Sept 2021 Thank you
Posted Thu, 07 Jul 2022 13:53:11 GMT by HMRC Admin 20
Hi derek_hker Chan,

That is correct.

Thank you.
Posted Thu, 07 Jul 2022 14:47:05 GMT by derek_hker Chan
Hi HMRC, Thank you for your reply. And I have a follow up question. The dividends, I received from Sept 2021, was not over £2,000. And all the dividend are foreign dividend. These are not related to UK. I try to fill in the form below. May I know is it correct? 1. SA100, Page TR2, Box 5 "Foreign": I put "X" in the box "No". It is because my dividend is not over £2,000. I don't need to fill in SA106. 2. SA100, Page TR3, Box 4 & 5: I leave it blank. 3. SA100, Page TR3, Box 6: I enter the dividend amount (in UK pounds) credit to my account. 4. SA100, Page TR3, Box 7: I enter the foreign tax amount (in UK pounds) taken off from the dividend. Please let me know if I wrong. Thank you.
Posted Fri, 08 Jul 2022 11:25:20 GMT by HMRC Admin 20
Hi derek_hker Chan,

That is correct.

Thank you.
 

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