Consolidated tax certificate

I use a general investment account, I happened to be looking at the ‘consolidated tax certificate’

Noticed that it listed interest as ‘Overseas Companies - Interest’ and dividends as ‘Overseas Companies - Dividends’, is this because most all ETF’s are domiciled in Ireland rather than UK?

I guess I should have put the numbers in different boxes in my tax return… :grimacing:


All our ETF are registered overseas (typically Ireland or Luxemburg);
If the ETF predominately hold equities (Company shares) then their dividends are classed as “Overseas Companies - Dividend Payments.”

If however the ETF hold Bonds then, for tax reporting purposes, we classify the payments as “Overseas Companies - Interest Payment.”


How does HMRC treats this “Overseas Companies - Interest Payment”?
Is this still treated as Interest for tax calculations?

For a Limited company,
if it is Dividend, it is exempted from Tax,
if it is Interest, it is included in tax calculations.

Hi! It’s advisable to reach out to HMRC directly for further clarification. They will be able to provide you with accurate information tailored to your specific situation.