Hello, Many thanks for your reply. -Can I submit this from for tax year 21/22 as well? If so, could you give /send instruction on how to do it, please? -For tax year 22/23, how do I submit this form? I did not registered for self assesment as quantities are below requested amounts. Could you send instruction to this, please? Best Regards,
I received some dividends for the year 22/23, totalling £2450, which was a mixture of UK dividends and foreign dividends. I already paid some tax in some of those dividends, which are coming from countries with a double taxation agreement. According to the UK dividend taxation, I should pay: £2450-2000(personal dividend allowance 22/23) * 0.0875(dividend rate for basic tax payers)=£39.37. Note I am a UK resident.
As I already paid a tax amount of £170 (£2450 is the net amount after taxes), I guess the tax paid in the UK can be claimed back as there is a double taxation agreement and I already paid more tax in those dividends.
I did not fill a self assesment as dividend amount received is less than £10000 year and I am not self employed. I called HRMC and reported the dividend income, and they suggested to fill a form (SA106?).
My questions are:
-Is SA106 the right form to be filled with tax already paid?
-Where does the form needs to be sent to?
-Do I need to fill any other forms?
-I noticed I paid extra taxes in dividends last year (21/22). I wobdner if there is a way of claiming that back, as I paid tax on foreign dividends as well.
- If the rate taken is above the double taxation agreement, how can I get a tax UK resident certificate to claim that to the HRMC of the respective country?