SA109 Box 40

Hi, I am going to adopt remittance basis and complete my SA109. When I input the figures for nominated income or capital gain, additional informations are required to put under Box40. For example, I am considering to indicate my nominated income was coming from stock dividends and nominated gain was from sale of property. May I know if this level of details are sufficient for the purpose? I am afraid that providing a breakdown of dividends which amounted to 100 or less gbp would be an inefficient approach for both myself and the HMRC reviewer. Regards Lai

Hi lai h,

A simple explanation is all that is required in box 40, as you suggest.
You could attach a breakdown of the dividends as a PDF attachment, if you are subitting your tax return online.  
Please note that the only way you can submit a return online and include the residence page, is to purchase 3rd party commercial software.  
a list of commercial software suppliers can be found at:
Self Assessment commercial software suppliers

Thank you.