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Posted Tue, 01 Aug 2023 05:47:25 GMT by sathyajayapal
I am leaving UK and eligible for split year treatment. I receive dividends from company based in UK during my non-resident part of the split year. Where is that accountable? Do I report in UK or in the other country?
Posted Fri, 04 Aug 2023 14:06:52 GMT by HMRC Admin 25
Hi sathyajayapal,
If you qualify for split year then you only report any foreign income for the UK part of the year:
Residence, Domicile and Remittance Basis Manual
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income  
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies. 
Thank you. 

 
Posted Fri, 04 Aug 2023 14:16:54 GMT by sathyajayapal
Thanks for you reply. However my question is different. Do I need to report my UK sourced income (UK dividends paid by a UK resident company ) in the overseas part of the year?
Posted Wed, 09 Aug 2023 11:31:20 GMT by HMRC Admin 32
Hi,

You need to report all of your UK income in the return.

Thank you.

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