When does liability for dividend tax arise? X/D, or P/D

[DiamondEcho]

Sorry for the delayed reaction. I'm on an extended post-FI tour of North and East Asia and haven't logged in for a while...
Your UK-originated dividend (and any other) income was always liable for UK tax, even while you were non-resident. Any dividend income that originated outside the UK will become liable for UK tax from the day you repatriate. HTH. All the best, Paul

No problem, appreciate your thoughts. But IMHO you make it sound as though the UK is akin to the US [and Djibouti] in almost alone in having a tax on worldwide income.
How do you think they define 'originated' [as you suggest]? Account, or location of corporate HQ of say specific companies who's shares you own?

[Alaric]

How do you think they define 'originated' [as you suggest]? Account, or location of corporate HQ of say specific companies who's shares you own?

For quoted shares, is it not a case of the location of the primary listing? There's a share or two, Petrofac being an example, which although London quoted is actually listed in Jersey. Phoenix is another, being classified as Cayman Islands.

I suspect there's some form of classification agreement with HMRC, so that all Broker CT61 tax statements say the say thing.

[PinkDalek]

How do you think they define 'originated' [as you suggest]? Account, or location of corporate HQ of say specific companies who's shares you own?

I believe the position is broadly as follows:

1. UK incorporated companies are deemed to be UK resident.

2. Foreign companies are deemed to be UK resident if their central managemnet and control is in the UK.

In more detail (assuming it is up to date):

https://www.taxationweb.co.uk/tax-artic ... art-1.html

[monabri]

Just imagine if it was XD and then the company subsequently cancelled the payment! (Provident Financial ).