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Posted Fri, 20 May 2022 15:28:13 GMT by C K Chow
Hi, The tax return notes stated that the amount of foreign interest and dividends up to £2,000 can be put in box 3 and box 6 on page TR 3 of the SA100 tax return. However, these boxes belong to the section called “Interest and dividends from UK banks and building societies”. Can you confirm if they are the correct boxes to put the amount of foreign interest and dividends up to £2,000 from non-UK accounts or non-UK banks? Thank you.
Posted Wed, 25 May 2022 07:47:23 GMT by HMRC Admin 17

Hi,
 
The Foreign interest and dividends should be included on the SA106 on page F2.  

Thank you.
Posted Wed, 25 May 2022 15:21:43 GMT by C K Chow
Hi, Does it mean that foreign interest or foreign dividends received in non-UK accounts or non-UK banks should be put on the SA106 instead of the SA100 even if they are £2,000 or below? Thank you.
Posted Thu, 26 May 2022 11:04:04 GMT by HMRC Admin 2
Hi,

If your only foreign income is from interest or dividends below £2000, you can put these amounts in box 3 and box 5 on page TR3 of the return instead of completing the foreign page.

You do not need to complete both.

Thank you.
Posted Thu, 26 May 2022 16:22:15 GMT by C K Chow
Hi, I am sorry that I may need further clarification. Box 3 and box 5 on page TR3 of the SA100 belong to the section called “Interest and dividends from UK banks and building societies”. If the foreign interest and dividends are NOT from UK banks and building societies (for example, they are in a foreign account), is it correct to put the amount in these boxes? Thank you.
Posted Fri, 27 May 2022 11:52:29 GMT by HMRC Admin 20
Hi C K Chow,

If your intererst is not from a UK bank account then you would complete the SA106 and enter the savings income on page F2.

Thank you.
Posted Fri, 27 May 2022 21:04:38 GMT by C K Chow
Hi, Thanks for your clarification. I will then put the interest and dividends that are NOT from UK banks and building societies on the SA106.

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