Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 16 Oct 2022 21:34:04 GMT by KW Leung
Hi, I moved to the UK in July 2021 and became resident in the UK in the tax year 2021-22. Prior to that, I have never been resident in the UK. I have foreign savings and dividend incomes to be reported and I would like to use the arising basis of taxation for this tax year. Do I need to fill in the "Remitted foreign savings income" and "Remitted foreign dividend income" rows as well as boxes 7.1 to 7.5 on pages F2 & F3 of SA106? Thank you.
Posted Wed, 19 Oct 2022 10:08:25 GMT by HMRC Admin 17

Hi,
 
No.  If you are using the 'arising basis', then the income is declared on the foreign page SA106. 

If you are using the 'remittance basis', then the income is declared on the SA109.

Thank you.

You must be signed in to post in this forum.