New queries, issue 4642

Form filling

Self-assessment requirement for non-UK resident on UK dividends.

My client is a non-UK resident UK citizen who is resident for tax purposes in South Africa. He has no property here and his only British-source income are company dividends of about £4 000 a year.

I assume he is entitled to the UK personal allowance. In that case is it correct that he should have no liability to UK tax but is still required to complete a self-assessment form from 6 April 2018 when the UK dividend allowance reduces from £5 000 to £2 000? If so would he also be required to fill out a return if his UK dividends were below £2 000?

Currently he pays South African tax on his worldwide income including UK dividends.

Query 19 155– Springbok.

Substantial investment

Advice is required on a company’s...