Dividend Tax Year

[smokey01]

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.

[PinkDalek]

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.

[BobGe]

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

[smokey01]

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?

[PinkDalek]

As no one else has replied.

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.