Foreign dividends (SA800)

This section is accessed via the data input tab within the tax return and allows for input of foreign dividends. You should add a new section for each country from which foreign dividends have been received.

All amounts of foreign income received and foreign tax paid must be entered in sterling.

  • ‘Period start’ Enter the start date of the accounting period
  • ‘Period end’ Enter the end date of the accounting period
  • ‘Country’ Start typing the name of the country where the interest arose, and select the country from the list displayed.
  • ‘Is income unremittable?’ Tick the box if the partnership has dividends arising outside the UK that it’s unable to remit to the UK because of exchange controls or a shortage of foreign currency in the overseas country, to claim that the unremittable dividends should not be taxed
  • ‘Description’ Enter a brief description of the income, this doesn’t appear on the tax return.
  • ‘Amount before tax’ Enter the gross amount before tax has been deducted
  • ‘Foreign tax paid’ Enter the amount of any foreign tax taken off.

To delete a line from the grid, click the ‘trash can‘ icon at the end of the line.