HM Revenue & Customs

Dividends 03 - Foreign dividends (up to £2,000)

If your only foreign income was taxed dividends up to £2,000 you can enter your foreign dividends in this field (rather than in the Foreign section). Enter the sterling equivalent of the dividend.

If your total dividend income (including UK and foreign dividends) is over £2,000 and you want to claim Foreign Tax Credit Relief, do not include the foreign dividend in this box. Complete the 'Foreign' section instead.