Readers' forum: Form filling

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.

There are...