Richard Webb

Many thanks for the reply, and now a bit more confused ! 1- So as a British Citizen, albeit resident in Cote d'Ivoire. I only need to declare UK interest, UK dividends, UK capital gains if any, other UK income eg P2P income and UK pensions as and when they become payable ? (I have no UK property income). 2- And as you say foreign interest from banks does not need declaring. But does foreign income of interest or dividends need declaring from investments eg interest/dividends from etf's where the money comes via Ireland (IRL) ? I have no pensions or employment here. Kind regards, Richard

Another question re SA106 and FTCR. Which is probably easy, but I am getting confused ! I am a British Citizen now retired and resident in Cote d'Ivoire (CIV). I am married to an Ivorienne and by marriage have Citizenship here with National Identity card etc. I have a savings account here upon which tax is deducted on interest paid. At a tax rate lower than would be charged in the UK. There is a DTA with CIV. Should I or can I claim FTCR for the tax deducted on SA106 ? I am using an approved company software for my tax return, and if I don't claim the FTCR it shows my taxable income as the net amount, which I assume I am then being taxed again in the UK. If I do claim FTCR it shows the gross amount as taxable income, but then the FTCR reduces the amount of tax owed. Thus my confusion.