Nicola V

The link appeared once I exited out but that doesn't answer the query. Not in self-assessment, UK dividends are below £10k so there's no requirement to be in self-assessment. The dividends (totaling £9,800) are the only taxable income and therefore within the personal allowance, but in excess of the dividend allowance. The guidance states we don't need to advise HMRC of dividends below the dividend allowance and to contact you if they exceed the allowance but are under £10k, so the tax can be coded out/simple assessment raised. There is no tax to pay, do we still need to report the dividends as they are taxable income albeit covered by the personal allowance? Thank you.

Thank you - no link was attached though.

Does dividend income under £10k but over the dividend allowance still need to be reported to HMRC if there is no tax liability (all income within the personal allowance) Thanks