Foreign Income 08 - Dividend income received by a person abroad

You may need to select the check box if you've transferred, or taken any part in the transfer of assets, where dividend income have become payable to a person abroad. All dividend income chargeable as income under the transfer of assets provisions should be entered in this section only.

If the income received by the person abroad is ‘protected foreign income’, don’t enter details of protected foreign income in the field ‘Special Withholding Tax and any UK tax taken off’.

Please read the Trust Protections and Protected Foreign Income section in Helpsheet 262 - Income and benefits from transfers of assets abroad and income from non-resident trusts.