Tax treated as paid on distributions received by non-UK resident persons

Hi I am a UK non-resident, resident in Portugal. I have income from UK rental property, for which I use my personal allowance. I intend to buy UK dividends, and the income from them will take my total income over the personal allowance. Will the income from the dividends be treated as if tax has already been paid at 8.75%, and set off against my tax liability? As a result, will this mean that no increase in tax payable will result from the dividends until the higher rate of tax is reached? Regards Spencer Lewis https://www.legislation.gov.uk/ukpga/2005/5/section/399 399 [F1Tax treated as paid on distributions received by non-UK resident persons] [F2(1)This section applies if— (a)a person's income for a tax year includes a distribution of a company, and (b)the person is non-UK resident.] (2)The person is treated as having paid income tax at the dividend ordinary rate on the amount or value of the distribution F3.... F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5(5A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6)The income tax treated as paid under subsection (2) is not repayable. F6(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Hi,

Please refer to guidance at:

Tax on your UK income if you live abroad

Thank you.

Hi Hi Hi The page you refer to does not contain any information on this subject. Could you please refer this to a technical agent/advisor who can answer the specific question on non-residents, UK dividends and whether they are treated as if tax is already paid at 8,75%.? regards

Hi Spencer Lewis,
If it is UK dividends, as a non resident it will be classed as disregarded income on the return. you need to ensure you inclide the SA109 residence section to show this.
Thank you.

My tax cannot be calculated using the disregarded income method as I claim my personal allowance. (see original message)- So, Please read the original message again and reply to those specific circumstances. regards 

Hi Spencer Lewis,
If you are non resident and you are in receipt of UK dividend and savings income, your total tax liability is calculated using disregared income. Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you.