Foreign gains/dividends from US bond/stock ETFs

Hello, I would like to understand how to fill in tax return for US gains/dividends from US bond/stock ETFs. I read the docs about offshore funds. Is my understanding below correct? Thanks. 1. dividends from US bond ETF: treated as foreign interest income 2. dividends from US stock ETF: treated as foreign interest income 3. gains from US bond ETF: treated as income. is it treaded as foreign interest income or other income? 4. gains from US stock ETF: treated as income. is it treaded as foreign interest income or other income?

Hi hellogoodmorning,
Please refer to guidance here:
HS265 Offshore funds
Thank you. 

Hi HMRC admin, My funds are non-reporting off-sore funds. Please advise which form/box I should use to report the interest income, dividend and trade income. Thanks.

Hi HMRC admin, From the guidance HS265, I found (1) report fund Interest under SA106 ‘Interest and other income from overseas savings’ (2) report fund Dividend under SA106 ‘Dividends from foreign companies’ If the earnings from fund trade is treated as income, is it classified as miscellaneous income and report it under SA106 ‘Interest and other income from overseas savings’? Thanks.

Hi hellogoodmorning,
Please refer to guidance here:
HS265 Offshore funds
 

Hi hellogoodmorning,
The guidance on SA106 guidance notes:
Foreign notes
Advises on page FN6 to declare offshore funds in the section 'Interest and other income from overseas savings' on page F2 of SA106:
Foreign
There is an equivalent box in the online return with the same name, which can be found by ticking yes to foreign income when tailoring your return.
Thank you.