Matthew Gray

Hello HMRC Team, Many thanks for the helpful information in this thread and similar to the above, but to build up this discussion further:-- I hold US shares as part of an ESPP. The yearly dividend payable in to the employee share plan has been included as an amount on my payslip as taxable income and appears on the P60. The dividend amount is under £1000. Does this mean that as it has been included as a taxable amount but not hit the £2000 threshold, that it will need inclusion in the self assessment to deduct the tax that has been paid through the payroll? (I have no other dividend income) Thank you.