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Foreign Dividends and Interest – SA100 or SA106

written by Digita Support, 8 March 2016

by Simon Doughty, Tax Support Specialist.

It has been possible to report foreign dividends of under £300 and gross foreign interest of under £2,000 on the SA100 since 2008/09 when the online filing of SA100 became mandatory. However, on support, we still receive a lot of queries on this topic.

Those of you in practice long enough will probably remember the various windfalls from Building Societies in the late 80’s / early 90’s. Abbey National being one of the main ones where, through various reorganisations, individuals now receive foreign dividends from Santander.

There is no facility to complete SA106 foreign pages using HMRC’s own software.
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