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Hello sir,
what should we do with divident income that isn’t from UK companies but from EU or overseas? Thank you very much.Overseas income is not a part of the syllabus – that pleasure awaits you in Advanced Taxation!
You only need to know how to determine whether a taxpayer is UK resident for a tax year and that a UK resident is then liable on worldwide income.
That last statement clearly means that dividends received from non UK resident companies will be taxable on a UK resident but this will not be involved in any question in this exam!
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