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Declaring foreign dividends that haven't been paid

Do you need to submit proof of payment to declare dividends from a foreign company?

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Reading through a few past posts on here, I have a question regarding foreign dividends where tax has been retained (19%) in its country of origin (which the UK has a double taxation agreement). How should these dividends be declared in the UK for a UK resident that has not received payment of dividends to their UK accounts?

As the dividend has been declared in its country of origin, it is our understanding that they are regarded for tax purposes as paid to the recipient. However, these have not been deposited/ paid as of yet.

1. Does HMRC require either bank statements or other proof of deposit of dividends?

2. Is there a time frame by which dividends need to be paid/ deposited in recipient's account, or can these stay within the company indefinitely (eg: directors's loan, etc..) and how does this affect the recipient needs to declare the dividends in their tax return?

3. And lastly, does the date on the UK tax return need to be the date the dividends were released, or when they are paid into recipient's account. 

Thank you

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