海外股息是否需要納英國稅？ [audio player to be added here]

2.1 UK residence – tax liability

When you are resident in the UK you are normally taxed on the arising basis of taxation, meaning you will pay UK tax on:

• your income which arises in the UK
• your income which arises outside the UK
• gains which accrue on the disposal of your assets anywhere in the world.

But, if you are resident in the UK and you are: