Tax on dividends for dual resident / treaty non-resident

As a dual tax resident in Germany and the UK, the residency was awarded to Germany for a tax year through tie-breaker tests. Are dividends paid by a German company to me as treaty non-resident in the UK for that tax year still taxable in the UK, or only income and gains arising in the UK?

Hi ,
 

If you are not tax resident in the UK, then only UK income and gains would be taxable in the UK. Thank you .

Not HMRC...a DTA does not award tax residency, it simply determines Treaty residence where someone is resident in both countires covered. If you were statutorily resident in the UK for the year under SRT rules then you remain statutorily resident in the UK for that year, with German Treaty residence relevant re any sources that are assessable only in one country, any sources that MAY be taxed in both countries is liable in the UK with Foreign Tax Credit