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Posted Wed, 11 Jan 2023 11:58:14 GMT by finaknight
I have gained dividend from my ETF in Hong Kong. Where should I declare these foreign income? Should I file in SA106?
Posted Mon, 16 Jan 2023 15:42:50 GMT by HMRC Admin 32
Hi,

The dividend from ETF funds should be declared on SA106 under the dividends section and if appropriate, a foreign tax credit.  

A Double Taxation Agreement (DTA) is an arrangement to avoid taxing the same item twice. If a DTA is in place, you should check how its terms apply to you prior to making a claim for FTCR. Only admissible deductions should be included as part of a claim to Foreign Tax Credit Relief.  

Foreign notes

Thank you.

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