ACTS

Hi HMRC Admin, I am confusing after read this chain of thread. It is clear that if the foreign interest or the foreign dividends is more than £2000, fill in the SA106 page F2. Do not need to report them in SA100 page TR3. However, I am confusing on below statements which I summarized from this thread: 1) If the foreign interest and dividends are NOT from UK banks and building societies (for example, they are in a foreign account), then you would complete the SA106 and enter the savings income on page F2, even though the amount is less than £2000. 2) If the foreign interest or the foreign dividends is less than £2000, no matter it is from either UK banks or non-UK banks, they should be reported in SA100 TR3 and do not need to fill in SA106 F2. Could you please advise which statement is correct? I have another question, it is: I refer to Admin 32's reply above, noted that “…An individual with overseas income or gains would do this by completing a Self Assessment Tax Return, no matter how small the amount of overseas income or gains and even if no tax is payable…” My case is that I have foreign dividend net £0.32 and paid £0.09 tax for this foreign dividend. However, in the online form, it does not allow me to fill the decimal place value into neither box 6 and box 7 on SA100 TR3 nor F2 on SA106. In this case, how do I declare this foreign dividend and the tax paid? Many thanks

Hi HMRC Admin, I have a similar situation with KN and derek_er Chan above. After read above Q&A, I still have some questions. Hope you can give some advice to me. I have foreign employment income around £2300 which do not need claiming any Foreign Tax Credit Relief. Summarized your replies above, I should do below steps: - Fill in SA102 - box 1 put the amount - box 2 about taxed paid, leave it empty - box 3 about tip or other payment no in P60, leave it empty - box 4 about PAYE tax reference no., leave it empty - box 5 put foreign employer name - Put details in the additional information section on the SA100 Page TR 7 that to confirm the employment declared on SA102 is a foreign employer. - Fill in SA106 as well (since the amount is more than £2000) Could you confirm whether my understanding is correct? If not, could you please help to correct me? Thanks. Two more questions are: 1) When filling SA102 Box 4, system does not allow me to leave in blank. In this case, what should I fill in as foreign employment income do not have any PAYE tax reference no. Should I fill 000/00000 instead? 2) Which box should I fill the foreign employment income £2200 in SA106? I read the SA106 and the note many times but still cannot find the right box to fill, since all the boxes are for claiming tax credit relief. Thank you! 

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