Bob

Hi, I used to work for a company that I left during the 23/24 tax year. I got income from that company during the 24/45 tax years (due to stock options). How do I tell HMRC about this income in my 24/25 self-assessment? SA102 helpsheet is specifically talking about employments during the given tax year, and P45/P60. I don't have either for that income in 24/25. I only have regular payslips. Thanks, Alexis

Hi, https://www.gov.uk/tax-uk-income-live-abroad says that: > You usually have to pay tax on your UK income even if you’re not a UK resident. What exactly is 'UK income'? For instance, is this UK income: * Dividends from irish-domiciled ETF held in a UK brokerage account? * Dividends from uk-domiciled ETF held in a UK brokerage account? * Dividends from uk-domiciled ETF held in a non-UK brokerage account? Or are dividends not taxed at all for non-resident? The linked page above doesn't mention dividends at all. And https://www.gov.uk/government/publications/non-residents-and-investment-income-hs300-self-assessment-helpsheet/hs300-non-residents-and-investment-income-2025 seemed to imply that this is the case: > With the exception of income from property in the UK and investment income connected to a trade in the UK through a permanent establishment, the tax charge for non-residents on investment income arising in the UK is restricted to the amount of tax, if any, deducted at source. Holding an ETF is clearly not connnected to trade in the UK, or permanent establishment. Thanks,