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Posted Fri, 13 Oct 2023 10:34:54 GMT by Appae
Hello, 39£ I received some dividends for the year 22/23, totalling £2450, which was a mixture of UK dividends and foreign dividends. I already paid some tax in some of those dividends, which are coming from countries with a double taxation agreement. According to the UK dividend taxation, I should pay: £2450-2000(personal dividend allowance 22/23) * 0.0875(dividend rate for basic tax payers)=£39.37. Note I am a UK resident. As I already paid a tax amount of £170 (£2450 is the net amount after taxes), I guess the tax paid in the UK can be claimed back as there is a double taxation agreement and I already paid more tax in those dividends. I did not fill a self assesment as dividend amount received is less than £10000 year and I am not self employed. I called HRMC and reported the dividend income, and they suggested to fill a form (SA106?). My questions are: -Is SA106 the right form to be filled with tax already paid? -Where does the form needs to be sent to? -Do I need to fill any other forms? -I noticed I paid extra taxes in dividends last year (21/22). I wobdner if there is a way of claiming that back, as I paid tax on foreign dividends as well. - If the rate taken is above the double taxation agreement, how can I get a tax UK resident certificate to claim that to the HRMC of the respective country? Regards,
Posted Tue, 17 Oct 2023 14:31:41 GMT by HMRC Admin 17

As you are in receipt of overseas dividends, you meet the criteria for submitting a self assessment tax return. 

You will need to declare the overseas dividend in SA106 and claim a foreign tax credit for the overseas tax paid,
so that you are not taxed twice on the same investment income. 

The supplementary page SA106 and should be submitted with the SA100 self assessment tax return, along with any other
appropriate supplementary pages, so that you can declare your world wide income in the tax return. 

See :

Self Assessment tax return forms

Thank you.
Posted Fri, 20 Oct 2023 09:09:55 GMT by Appae
Hello, Many thanks for your reply. -Can I submit this from for tax year 21/22 as well? If so, could you give /send instruction on how to do it, please? -For tax year 22/23, how do I submit this form? I did not registered for self assesment as quantities are below requested amounts. Could you send instruction to this, please? Best Regards, 
Posted Wed, 25 Oct 2023 06:53:50 GMT by HMRC Admin 25
Hi Appae,
As you are now aware that you should register for Self Assessment on the grounds that you receive foreign dividends, please do so by using the following  link:
Tax on foreign income 
You can complete your 2023 return online. but your 2022 return will have to be submitted using the appropriate paper forms.                                       Form Tax return for Self Assessment
Thank you. 
Posted Wed, 06 Dec 2023 14:51:07 GMT by Appae
Hello, Many thanks for clarifying the above. As this would be out of the dealine for both years, would I be fined? I understand I already reported my income and paid the tax for the year. Also, do I need to include all my income for the tax years mentioned or just the income from dividends and the taxes already paid? Many thanks
Posted Thu, 07 Dec 2023 16:12:29 GMT by HMRC Admin 25
Hi Appae,
There may be interest and late payment penalties applied once the revised information has been supplied and your record is updated.
It will just be the additional income that you need to send in.
Thank you. 

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