Non resident - UK and Foreign Dividends

Hi - I am a non-resident and have been for more than 5 years, I have to file a self assessment due to property rental income. I also receive dividends from both UK and foreign companies. I have been told I am exempt from any UK tax on all the dividends (apart from any tax that was paid at source already before they reached me). My question is: do I need to fill out the dividend sections on the self assessment form (both the UK dividends section and the 'Foreign' pages for the overseas dividends (since the foreign dividends are more than £300)) or can I just leave all these blank given I am exempt from tax on these as a non-resident? I confirm that the total amount of the dividends is less than 10,000. Thanks...

Hi,
 

Given that you are a non-resident who needs to complete a UK Self Assessment tax return only because you receive UK rental income, I can confirm that you do not have to  additionally complete the UK Dividends or the Foreign Dividends sections of your tax returns. Thank you.

Thanks - sorry I should also add that I also have a UK Partnership profit share amount of income too which is liable to UK tax and which is the other reason for me filling out a self assessment form. This does not affect me being wholly non-resident though and this should not change anything in terms of me being exempt from the dividend elements of the self assessment - could you please just confirm this though for good order? Many thanks...

Thanks - sorry I should also add that I also have a UK Partnership profit share amount of income too which is liable to UK tax and which is the other reason for me filling out a self assessment form. This does not affect me being wholly non-resident though and this should not change anything in terms of me being exempt from the dividend elements of the self assessment - could you please just confirm this though for good order? Many thanks...

Hi A N,

Although there may be no tax element to your UK dividend income you must still declare this on the tax return form.  
In addition you must declare your income from your share in the Partnership.

HS300 Non-residents and investment income (2021)

Tax on your UK income if you live abroad

Thank you.

Hi - this is the exact opposite of the advice I got above from HMRC Admin17? I will of course declare the partnership profit and I will pay tax on this. But for the dividends I was told I do not need to complete the dividend sections of the form as I am exempt from tax on these as a non-resident. Also, for a previous year I DID complete the dividend sections (unaware I did not have to do this) and as a result I was charged tax on the dividends even though I did not owe this. This leads me to believe that the correct advice is not to complete the dividend section nor the 'foreign' section of the form as neither of these apply to me as a non-resident? There appears to be no way to prevent tax being applied to any dividends added to the form as a non-resident - you are automatically charged tax on these if you add them to the form even if you are non-resident and no liable for any such tax. So the correct approach must be to no complete the dividend section (for UK company shares) and not to complete the 'foreign' section for foreagn share dividends, since as a non resident there is no liability for either of these? Please check the information above again and also refer to the very clear advice I was given by HMRC Admin17 on this above (who confirmed I should NOT complete the dividend section nor the foreign pages) before replying. Many thanks...

Hi,
 

Apologies for the confusion. Normally all UK income needs to be reported on the UK return even if covered by allowances. However in some cases dividends can be classed as disregarded income, and therefore do not need to be reported. This may be where the confusion lies. More information on not including dividends can be found here. The foreign section will not be completed at all by non residents as this relates to UK residents with income from outwith the UK. See Link: Non-residents savings and investment income (Self Assessment helpsheet HS300)  . " l Non-residents savings and investment income (Self Assessment helpsheet HS300) How to work out your taxable income from UK savings and investments if you’re not resident in the UK. Thank you.