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Posted Wed, 17 Jul 2024 12:06:19 GMT by James_1 Taxes
Dear HMRC Admin, I have been non-resident in the UK from January 2022 to January 2024. I have been resident in the UK for about 10 years before July 2021. I possessed some ETF (foreign ETF, held in a foreign account) before I left in July 2021 and I kept them throughout the entire period. These ETFs paid me some interests and some dividends between January 2022 and January 2024. They would normally be classed as foreign interest and foreign dividends, when I did my self assessment for FY2020-2021 for example. I am now filling in the self assessment for FY2023-2024. Do I need to declare the dividends and interest I received from the ETFs while I was a non-resident? Thanks for clarifying
Posted Tue, 30 Jul 2024 08:26:54 GMT by HMRC Admin 21 Response
Hi James_1 Taxes,
You would need to consider your residence status for the tax year 2023 to 2024.  
Please have a look at the guidance at RDR3 and apply the statutory residence test. (RDR3 Statutory Residence Test).  
If you are not tax resident for the whole tax year and split year treatment applies, you would only declare the ETF relating to the period that you are resident in the UK.
Thank you.

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