Please can someone tell me whether or not foreign dividends i.e. dividends arising from shares held in non UK companies are able to be included in the £5,000 allowance? And if so where is the legislation that confirms this?
Many thanks.
Related resources
Replies (4)
Please login or register to join the discussion.
Er...
Legislation will be in FA 2016 - not yet published.
... that is not strictly true, is it? We do have draft legislation. https://www.gov.uk/government/publications/income-tax-changes-to-dividen...