Identifying Foreign Dividends


I am trying to do my tax return and I am having trouble identifying which dividends should be classed as foreign income. These are from an GIA account and not an ISA.

It doesn’t seem obvious from the FreeTrade dividend emails which dividends are from foreign companies.

I have some obvious ones like Intel and NVIDIA which are of course US companies. Then I thought the dividends that show a withholding tax must also be from foreign companies.

But then I have some dividends from Glencore and Centamin which have no tax withheld but the “Country of share register” for these shares is JE and the stamp duty when purchased is zero.

So then I thought that maybe any shares when purchased that have a stamp duty of zero, surely these are then foreign companies?

So I am looking for a way of determining for certain which income from dividends should be classed as foreign or not?

Any ideas?

Many thanks,


No. I have investment trusts which are domiciled in jersey/Guernsey.
Dividends taxed the same as UK.
Shares in companies on a foreign exchange are taxed before you receive them. Particularly US AND Canada.
I assume you pay tax again on the dividends?
Useful to know. IE double taxation not supposed to happen but does.
Ringing the taxman is what I normally do BUT the person who normally answer the phone is more like a receptionist and talks bollocks.
Possibly email them?