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Posted Tue, 11 Apr 2023 12:06:22 GMT by Alan Chan
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Posted Tue, 18 Apr 2023 14:20:33 GMT by HMRC Admin 32

Untaxed foreign interest of up to £2000.00, can be declared in box 3 and foriegn dividends of up to £2000.00, can be declared in box 6 of SA100.  Where the foreign interest or dividends exceed this amount, or you wish to claim a Foreign Tax Credit Relief, then the figures must be declared on supplementary page SA106 and not on SA100.

Thank you.

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