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Posted Fri, 25 Mar 2022 08:48:52 GMT by A N
Hi - I am a non-resident and have been for more than 5 years, I have to file a self assessment mainly due to property rental income (see also below for other 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... 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 (100% of my employment is carried out outside of the UK and I pass the automatic overseas test etc.) so this UK Partnership income should not change anything in terms of me being exempt from the dividend elements of the self assessment - could you please just confirm for good order though that I do not have to declare any dividends on the form for either UK or foreign company dividends (nor any UK bank interest)? Many thanks...
Posted Fri, 25 Mar 2022 15:19:13 GMT by HMRC Admin 20
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.

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