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.”