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  • RE: Non UK Tax Resident and reporting of UK Dividends

    I also add that I have an NT tax code against my UK personal pension and I am now wondering whether or not I actually need to submit a UK self assessment form. It would be great to have an answer on this query asap prior to me submitting my Spanish tax return which is due shortly.
  • Non UK Tax Resident and reporting of UK Dividends

    I am non UK resident and I am tax resident in Spain (HMRC have acknowledged my change of tax residency). I have received dividends from my UK based company and I am in the process of completing an UK tax return. For completeness: I am also receive a UK Government pension which is taxed at source within the UK and it utilises my UK tax allowance. Please can you confirm that: As an non UK tax resident in my position, who is in receipt of income from UK dividends, I am not taxed in the UK, on the UK dividends received and these dividends are reported as disregarded income on the Self Assessment Tax Return. These dividends would then be declared to Spain and I would be taxed on them by Spain. As my Spanish Tax Residence has already been acknowledged by HMRC, I assume I do not need to complete any other documentation, for example a SA109?