Hello, in tax year 2019-2020 I have received foreign dividends less than the dividend tax free allowance (£2,000). I understand that I should not declare these dividends. But after reading the SA108 notes I can see, at page FN7, the following statement: "Include all dividend income, even if it’s less than £2,000, as it may affect the rate of tax that you pay on dividends you receive in excess of the £2,000 allowance.". Is there is an allowance of £2,000, and I am below that threshold, why would that affect any rate of tax that I pay on dividends in excess of £2,000 if I don't have any? It's confusing and not clear to me what needs to be done. Thank you.