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Posted Fri, 26 May 2023 20:03:41 GMT by
I receive dividends from UK-based closed-ended investment companies whose shares are listed on the London Stock Exchange. In Self-Assessment, could you tell me where these dividends should be reported, e.g. : - In the “Dividends from UK companies” box, because these entities are registered as a public limited company with shares on the London Stock Exchange, or - In the “Other Dividends” box because these entities also describe themselves as being approved investment trusts, or - Somewhere else Any references to applicable documentation or guidelines would be appreciated.
Posted Wed, 31 May 2023 13:14:32 GMT by HMRC Admin 20
Hi Countginger,

The dividends should be declared in the other dividends section if they are from an approved/authorised investment trust.
See page TRG 6 on the SA150 notes Tax Return notes Tax year 6 April 2022 to 5 April 2023 (2022–23)

Thank you.

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