cooper

A UK tax resident owns units in a Canadian exchange traded equity ETF which is a non reporting fund. The fund is structured as a mutual fund trust. It makes regular distributions which are primarily dividends but which sometimes include return of capital or capital gains. Canada deducts 15% withholding tax. Where in the Foreign Income section should these distributions be reported ? Thanks for your help.

Thank you for replying. However, I'm afraid that there has been a mix up since this answer is not relevant to my question. Is it possible that this answer should have been posted to a different question and my answer has been posted elsewhere ?

Hi, I made my first post on this forum a week ago. There has been no response from HMRC yet, but I don't know how long it usually takes to get a response. Can anyone advise how long I should wait before posting my question again, in case it has been missed by HMRC ? Thanks.

I own a non UK Exchange Traded Fund which holds equities. The fund is structured as a Mutual Fund Trust and it distributes dividend income from the equities to its unit holders. Based on other discussions on this forum I have referred to document HS 262. The last paragraph of HS262 appears to apply to my case. It states that ' If you have an absolute entitlement to the income from a non UK resident trust enter the foreign source income in boxes 4 to 9 on page F3 according to the nature of the income. Please can you confirm that I should be entering dividends from this ETF into box 6 on page F3. Also, should they also be entered into column B on page F2 ? Thanks for your help.