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Posted Sat, 11 Jun 2022 09:11:05 GMT by Jay Kay
How do you work out which are UK and foreign dividend incomes? I get dividends (all paid in sterling, fully taxed as far as I know) Are they all registered on the self assessment form as UK companies or do I have to split them into UK and foreign, and then have to fill in the foreign form? Urgent help needed for this!
Posted Mon, 13 Jun 2022 14:11:40 GMT by HMRC Admin 10
If the dividend is paid via the UK then you should declare on the SA100 under UK dividends and if they are paid by a country abroad then this income is declared on the SA106 / Foreign section.
Posted Thu, 07 Jul 2022 08:30:21 GMT by derek_hker Chan
Hi HRMC Admin, As stated as above, if the dividend are paid in Hong Kong when I am a Tax-Resident, I have to fill in the SA106, Page F2, Dividends from foreign companies. Then I have a several questions: 1. On the SA100, page TR2, Box 5. Foreign, should I put "X" in the "Yes"? 2. On the SA100, Page TR3, do I require to fill in any box in "Income" part? Thanks
Posted Thu, 07 Jul 2022 13:46:26 GMT by HMRC Admin 20
Hi derek_hker Chan,

If your only foreign income was any interest in box 3 and dividends up to £2,000 and you’re claiming deduction relief, put the net amount of
foreign dividends (in UK pounds) in box 6.
Put the foreign tax taken off in box 7.
If your total dividend income (including UK and foreign dividends) is over £2,000 and you’re eligible to claim deduction relief or Foreign Tax
Credit Relief, do not include the foreign dividend in this box.
Complete the ‘Foreign’ pages instead.

Thank you.

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