Stating dividends/interest - as a non-UK tax resident

Hello, I am preparing to do my first ever self-assessment tax return. Situation: 1x property - as a nonresident landlord. Query: As I am not currently a UK tax resident, do I still need to state dividends and interests from UK banks on the form? As per page 3 on Form SA100. I know I need to declare interest earned in my current country of residence and pay tax to this country. But not to the UK - thus is this information required? I know that I am obliged to pay UK property tax to the UK. Thank you.

Hi ,
 

Yes, as it is UK income this still needs to be reported . Thank you .

Thank you. But it will not be taxable, as I am not a UK resident? Am I correct in my understanding?

Not HMRC...It depends, its treated as "disregarded income" in the calculation in terms of tax on the sources themselves, but they can and do impact other areas of the calculation...may affect you, may not. Either way, as a non resident you must include all UK income and also complete residence pages (SA109) so cant use the HMRC online system...so all on paper or all on commercial software

Hi,
You can see the guidance on disregarded income here:
HS300 Non-residents and investment income (2025)
SAIM1170 - Savings and investment income: non-residents  
Please also have a look at the Self Assessment criteria tool to determine if a tax return is required:
Check if you need to send a Self Assessment tax return
Thank you.

Many thanks for your replies, really helpful. Lastly, we do not need to state interest earned from ISA accounts on SA returns, as they are tax free in the UK...is this correct? Thanks in advance for your guidance.

Correct, you do not enter ISA interest on UK SA (unless you breached ISA rules and have been told the interest is no longer exempt)

Hi ,
 

That's correct - : Individual Savings Accounts (ISAs) .

Thank you .