Self Assessment - Foreign Dividends

Devonjem

Hello
I receive about £1500 in dividends from the US.  In my 19/20 online return I completed the additional foreign pages to include these dividends (as part 6 of the Income section in the main return just allowed foreign dividends up to £300).  However in the 20/21 return there is a change - part 6 of the main Income section now allows for foreign dividends up to £2000.  However I completed the additional foreign pages as I have always done, and the consequence is that my return now double counts the foreign dividends.

Is it the case that I should now not complete the foreign pages, and only fill in the main income section part 6?  If so, how do you claim foreign tax relief as to do that you need to fill in the foreign pages?  Or do you have a choice if foreign dividends are below £2000 - either fill in the main Income section Part 6, OR the foreign pages, but not both?

Thanks

Pennywise

Your last sentence is right.  If you want to claim foreign tax relief, then only fill in the foreign pages.  If you don't, then only fill in the main return section.

Jeremy535897

See https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/975554/sa150-notes-2021.pdf particularly the item on foreign income on page TRG6 box 6.

Devonjem

Thanks for the replies.  Even though my foreign dividends are under £2000 I am going to leave blank boxes 6 and 7 in the Income section and I will keep the foreign pages, as I want to claim relief which can only be done in the foreign pages.  Thanks