The Lemon Fool

I have a US dividend RCL that last year paid a dividend on 5th April and this is also the date of the next 2019 dividend.

When I look at last years Halifax share dealing information it shows as being paid on 6th April (they call it Issue Date),
but when I click into the dividend details it states a Pay Date of 5th April.

My question is which tax year do I include it in? do I go by the 5th April or do I go by when it will be credited to my account on the 6th April.

smokey01 wrote:I have a US dividend RCL ... My question is which tax year do I include it in? do I go by the 5th April or do I go by when it will be credited to my account on the 6th April.

Royal Caribbean Cruises Ltd. Dividend Date & History https://www.nasdaq.com/symbol/rcl/dividend-history shows the payment date to be 5 April 2019. That's taxable in the UK in 2018-19. No doubt this will be confirmed when you receive the consolidated tax certificate from HSDL.

The date it eventually arrives in your account is not relevant.

Time difference?
Other than that Hx. provide an annual tax. cert. don't they?

Thanks for the replies.

Another question. RCL has paid me approx. £207 dividends during the year and there has been no foreign withholding tax taken from it.

The total of my non ISA UK shareholding dividends is less than £1000.

I am not sure how foreign shares dividends are handled, will the dividends be tax free as my total falls below the £2000 dividend allowance?

As no one else has replied.

smokey01 wrote:The total of my non ISA UK shareholding dividends is less than £1000.

I am not sure how foreign shares dividends are handled, will the dividends be tax free as my total falls below the £2000 dividend allowance?

Foreign sourced dividends are treated the same as UK sourced dividends, in so far as the "Dividend allowance" effective tax-free band is concerned.