James_1 Taxes

Dear HMRC Admin, I have been non-resident in the UK from January 2022 to January 2024. I have been resident in the UK for about 10 years before July 2021. I possessed some ETF (foreign ETF, held in a foreign account) before I left in July 2021 and I kept them throughout the entire period. These ETFs paid me some interests and some dividends between January 2022 and January 2024. They would normally be classed as foreign interest and foreign dividends, when I did my self assessment for FY2020-2021 for example. I am now filling in the self assessment for FY2023-2024. Do I need to declare the dividends and interest I received from the ETFs while I was a non-resident? Thanks for clarifying

I forgot to mention, I understand that you cannot comment on future cases, so the question actually is: - I lived in Canada since March 2022 - I came back to UK in March 2024 - I received dividends/interests between April 2022 and May 2024 from ETFs (Irish, UK HMRC approved reporting funds), purchased before I left the UK, held in a EU bank Do I need to declare all dividends received from March 2022 to March 2024 in my 2023-2024 self assessment due January 2025? Thanks!

Dear HMRC I am a UK-non resident, currently residing in Canada since March 2024. I have been resident in the UK for more than 4 years in the 7 years preceding March 2024. I intend to come back to the UK within 5 years starting from March 2024. More specifically, I intend to come back in December 2025, thereby qualifying as 'temporary non-resident'. The treatment of capital gains made during the period of temporary non-residence is very clear to me from guidance HS278. However, the treatment of interest and dividends is NOT clear to me. I have some Ishares ETFs (Irish, UK HMRC approved reporting funds), purchased before I left the UK, held in a EU bank, that are paying me interests and dividends. If I was still a UK resident, they would go under 'foreign interest' and 'foreign dividends' in the Self Assessment. Question: when I will come back in December 2025, will I need to pay tax on those interests and dividends received while 'temporary non resident', or not? Thanks very much in advance Best regards