Where to declare dividends under £1000 on foreign-held stock

Dear HMRC, I have a stock plan account in the United States. The dividends from the stock are paid directly into a cash reserves section held within the account, not to any of my UK Bank accounts. My 1042-S form for 2023 indicates that my Gross Income amounted to less than £1000 and there is also a small amount of Federal Tax Withheld (under £100 worth). Please can you confirm whether I need to complete the Foreign Section of my self assessment return for this declaration, or do I instead enter the amount of Gross Income on the Dividends page under ‘Foreign Dividends’, and the amount for Federal Tax Withheld under ‘Tax taken off Foreign Income’? Thank you for your help.

Hi,
You do have to declare the dividend.  If you want to claim a tax credit for the US tax paid, you need to include the dividend in the foreign section of the tax return, so that you can claim the credit.
Thank you.