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Posted Wed, 12 Apr 2023 12:25:25 GMT by Shilpa
My tax certificate shows tax has been withheld for dividend distributions from France, Germany, Luxembourg, Taiwan and the United States. There is no withheld tax for distributions from Ireland and the United Kingdom. The total distribution is more than £2,000, 47% of the distributions have withheld taxes, and the rest does not. 1) How do I report this in my self-assessment? 2) May I assume the distributions where tax has been withheld have already been taxed, which do not need to be included in my self-assessment?
Posted Wed, 19 Apr 2023 10:42:47 GMT by HMRC Admin 32

You will need to declare the dividends in the foreign section of Sa106. column A is the 3 letter code for the country the dividends relate to, column B is the total dividend before tax taken off and column C is the tax taken off. If you are claiming the remittance basis, as a non domiciled resident, you would show special witholding tax in column D. All entries should be in pounds sterling. 

Tax on foreign income

Thank you.
Posted Sun, 23 Apr 2023 13:19:07 GMT by Shilpa
That's great; thank you for getting back to me. Can I declare the foreign dividend on my self-assessment online?
Posted Thu, 27 Apr 2023 11:05:05 GMT by Shilpa
I also have a SIPP where I see there has been some withholding taxes. What can I do with this?
Posted Fri, 28 Apr 2023 08:36:52 GMT by HMRC Admin 32

Yes, You will need to taylor your return as section 3 to answer yes to foreign income.

Thank you.
Posted Thu, 04 May 2023 14:40:53 GMT by HMRC Admin 25
Hi Shilpa,

Please have a look at the guidance on SA106 notes FN6, regarding 'columns 'B' and 'C' dividend and tax deducted, if you are not using the remittance basis.

If you are, have look at column 'd'.

Use these notes to help you fill in the Foreign pages of your tax return

Thank you. 
Posted Mon, 05 Jun 2023 16:37:46 GMT by Shilpa
Great, thank you for this. I'm not sure I understand the difference between a remittance basis and not. Can you please help me? I am tax domiciled in the UK.
Posted Wed, 07 Jun 2023 15:45:17 GMT by HMRC Admin 10
As tax domiciled the remittance basis wont apply to you. you need to declare your worldwide income.
If the country that the foreing income has been received does not permit the removal of the income this does not need to be declared.
However, if it is your choice not to bring it to the UK, you still  need to declare it.
Posted Wed, 07 Jun 2023 15:58:16 GMT by Shilpa
The income has been received in my UK brokerage account. An example of a holding is Apple, where I've received dividend income. How do I submit this on my tax return?
Posted Fri, 09 Jun 2023 15:55:57 GMT by HMRC Admin 10
If its in a UK account, it would normally be a UK dividend.

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