I am a non-resident. I have a UK brokerage account. I receive dividends from UK companies and from foreign companies (shares and funds based outside the UK which are reported as overseas dividends by the brokerage). I pay tax on all of these in my country of residence.
I complete a SA100 self-assessment to reclaim tax which was deducted from some of my UK income.
My question is: must I declare the foreign dividends (>£2000) on SA106 even though I am non-resident and should not be taxed on them? Most of the advice on the HMRC website says that foreign income should not be declared by non-residents but does not mention the case where the foreign income is paid in GBP into a UK account.