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Posted Thu, 03 Nov 2022 10:17:56 GMT by albr13
Hi, I was an Australian Tax Resident for the full year 2020/21, however I received a dividend from a UK company in which I hold a 20% share. The dividend was £36,450. I have already paid Australian tax on this income. Am I required to also pay UK tax on this dividend? Thanks
Posted Tue, 08 Nov 2022 14:07:36 GMT by HMRC Admin 32
Hi,

Where UK tax is deducted from UK dividends and you are not resident in the UK for the tax year in question, then this tax cannot be refunded.

Instead, you would need to claim a tax credit in Australia for the UK tax paid.

If no tax is deducted, then there is no UK tax to pay.

Thank you.
Posted Tue, 08 Nov 2022 14:27:28 GMT by albr13
Thank you. To clarify, no UK tax has been deducted from the UK dividends. I understand therefore that I should declare the Dividend on my HS304 claim form under Section 3a? Is this correct? Thanks
Posted Fri, 11 Nov 2022 11:36:38 GMT by HMRC Admin 32
Hi,

You would enter the figures in section 3a.  

You can find further guidance here:

HS304 Non-residents – relief under double taxation agreements (2020)

Dividend Allowance factsheet

Thank you.

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