Commentary

E1.416A Dividends received by temporary non-UK residents from non-UK resident companies

Personal and employment tax

E1.416A Dividends received by temporary non-UK residents from non-UK resident companies

E1.416A Dividends received by temporary non-UK residents from non-UK resident companies

An anti-avoidance provision similar to those applying to UK resident companies (see E1.415A) applies to non-UK resident companies, that would be close companies if UK resident, paying dividends to individuals who are temporary non-UK residents1. Where the legislation applies, such dividends are treated as received, or entitlement crystallised, in the period of return. Where remittance basis applies for the year of return, dividends remitted during the period of temporary non-residence are treated as remitted in the period of return.

For commentary, see E6.137A.

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