{"id":6460,"date":"2026-04-30T12:20:08","date_gmt":"2026-04-30T11:20:08","guid":{"rendered":"https:\/\/well-tax.com\/?p=6460"},"modified":"2026-04-30T12:34:13","modified_gmt":"2026-04-30T11:34:13","slug":"tassazione-dei-dividendi-regole-tnr-modifiche-hmrc-e-implicazioni-della-doppia-imposizione","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/","title":{"rendered":"Tasse sui dividendi per TNR: Regole, modifiche HMRC e implicazioni sulla doppia imposizione"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-Web-1024x1024.jpg\" alt=\"Tax dividends for TNR\" class=\"wp-image-6461\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-Web-1024x1024.jpg 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-Web-300x300.jpg 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-Web-150x150.jpg 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-Web-768x768.jpg 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-Web-12x12.jpg 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-Web.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Understanding the tax on dividends for TNR (Temporary Non-Residents) has become increasingly important due to recent HMRC rule changes. Individuals who leave the UK temporarily often assume that dividends received while abroad are outside the UK tax system. However, this is not always correct, particularly if the individual later returns to the UK.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is Temporary Non-Residence (TNR)?<\/h2>\n\n\n\n<p>Before understanding the tax on dividends for TNR, it is essential to know what counts as temporary non-residence.<\/p>\n\n\n\n<p>You are generally considered a Temporary Non-Resident (TNR) if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You were UK resident for at least 4 out of the previous 7 tax years<\/li>\n\n\n\n<li>You leave the UK and become non-resident<\/li>\n\n\n\n<li>You return to the UK within 5 tax years<\/li>\n<\/ul>\n\n\n\n<p>If these conditions are met, you may fall within the temporary non-residence rules designed to prevent short-term tax avoidance.<\/p>\n\n\n\n<p>These rules are anti-avoidance measures that ensure individuals cannot simply leave the UK briefly to avoid paying tax on income or gains.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Basic Rules of Tax on Dividends for TNR<\/h2>\n\n\n\n<p>In general, UK tax law:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>UK residents are taxed on worldwide income<\/li>\n\n\n\n<li>Non-residents are usually taxed only on UK-source income<\/li>\n<\/ul>\n\n\n\n<p>However, the tax on dividends for TNR does not always follow standard non-resident rules.<\/p>\n\n\n\n<p>If you receive dividends while temporarily living abroad, those dividends may still be taxed in the UK if you return within the relevant time frame.<\/p>\n\n\n\n<p>For example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A dividend received while abroad may not be taxed immediately<\/li>\n\n\n\n<li>But it may become taxable when the individual returns to the UK<\/li>\n<\/ul>\n\n\n\n<p>This means the tax liability is effectively postponed rather than avoided.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/Featured-Non-Resident-1024x1024.jpg\" alt=\"\" class=\"wp-image-6301\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/Featured-Non-Resident-1024x1024.jpg 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/Featured-Non-Resident-300x300.jpg 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/Featured-Non-Resident-150x150.jpg 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/Featured-Non-Resident-768x768.jpg 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/Featured-Non-Resident-12x12.jpg 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/Featured-Non-Resident.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Previous Treatment of Dividends for TNR<\/h2>\n\n\n\n<p>Before the recent changes, the tax on dividends for TNR allowed more flexibility.<\/p>\n\n\n\n<p>Under older rules:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividends paid from profits earned after leaving the UK could often be excluded from UK tax<\/li>\n\n\n\n<li>Only dividends relating to profits earned before departure were usually taxed<\/li>\n<\/ul>\n\n\n\n<p>This allowed some individuals to structure dividend payments carefully while abroad to reduce tax exposure.<\/p>\n\n\n\n<p>However, this planning opportunity has now largely disappeared.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Major HMRC Changes from April 2026<\/h2>\n\n\n\n<p>One of the most significant developments affecting the tax on dividends for TNR took effect from 6 April 2026.<\/p>\n\n\n\n<p>Removal of Post-Departure Profit Protection<\/p>\n\n\n\n<p>Previously, dividends linked to profits earned after leaving the UK could escape UK tax.<\/p>\n\n\n\n<p>From April 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This protection has been removed<\/li>\n\n\n\n<li>Dividends received during temporary non-residence may be taxed on return<\/li>\n\n\n\n<li>The source of profits (before or after leaving the UK) is no longer relevant<\/li>\n<\/ul>\n\n\n\n<p>In other words, all relevant dividends may now be taxed when the individual returns to the UK.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How the New Rules Work in Practice<\/h2>\n\n\n\n<p>Understanding how the updated tax on dividends for TNR works is easier through an example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An individual leaves the UK in 2026<\/li>\n\n\n\n<li>They receive dividends from a private company while living abroad<\/li>\n\n\n\n<li>They return to the UK in 2029<\/li>\n<\/ul>\n\n\n\n<p>Because the period abroad was less than 5 years:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The dividends received while abroad may be taxed in the UK<\/li>\n\n\n\n<li>The tax is usually applied in the year of return<\/li>\n<\/ul>\n\n\n\n<p>This reflects the purpose of the temporary non-residence regime\u2014to prevent short-term departures used for tax planning.<\/p>\n\n\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5168\" class=\"elementor elementor-5168\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7dd604a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dd604a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-202759b\" data-id=\"202759b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c19886 elementor-widget elementor-widget-image\" data-id=\"2c19886\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"167\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/welltax-logo-white.svg\" class=\"attachment-large size-large wp-image-229\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b82e32 elementor-widget elementor-widget-text-editor\" data-id=\"2b82e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Seeking direction or exploring opportunities?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f85f609 elementor-widget elementor-widget-text-editor\" data-id=\"f85f609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contact us by using the form below.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8035204 elementor-button-align-start elementor-widget elementor-widget-form\" data-id=\"8035204\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact Form In-Article\" aria-label=\"Contact Form In-Article\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"5168\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"8035204\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Preparing for Mandatory Payrolling Benefits in Kind (BIKs) in 2026 - WellTax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"5564\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFull Name or Company Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Full Name or Company Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-md-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_df432c5 elementor-col-50 elementor-md-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_df432c5\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelephone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_df432c5]\" id=\"form-field-field_df432c5\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telephone\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Solo se aceptan n\u00fameros y caracteres de tel\u00e9fono (#,-,*,etc).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_e2e1f68 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_e2e1f68\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPrivacy Policy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_e2e1f68]\" id=\"form-field-field_e2e1f68\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_e2e1f68\">I have read and understood the <a href=\"https:\/\/well-tax.com\/privacy-policy\" target=\"_blank\">Privacy Policy<\/a>.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_31b2d56 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_31b2d56\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LcPrzIrAAAAADuyOyfldpOGAATTiGreXdSHlnTp\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit Enquiry<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\">The Scope of Tax on Dividends for TNR<\/h2>\n\n\n\n<p>The scope applies mainly to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividends from close companies<\/li>\n\n\n\n<li>Dividends from overseas companies that would qualify as close companies if based in the UK<\/li>\n\n\n\n<li>Distributions received by shareholders who have significant control<\/li>\n<\/ul>\n\n\n\n<p>In these cases, HMRC treats dividends received during temporary non-residence as taxable income when the individual resumes UK residence.<\/p>\n\n\n\n<p>This makes the rules particularly important for company owners and directors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Abolition of Dividend Tax Credits for Non-Residents<\/h2>\n\n\n\n<p>Another relevant change affecting the tax on dividends for TNR is the removal of certain dividend tax credits.<\/p>\n\n\n\n<p>From 6 April 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A notional tax credit previously available to some non-residents has been abolished<\/li>\n\n\n\n<li>Non-residents receiving UK dividends may now face higher tax liabilities<\/li>\n<\/ul>\n\n\n\n<p>This reform aligns non-resident rules with those applied to UK residents and improves consistency in the tax system.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why HMRC Introduced These Changes<\/h2>\n\n\n\n<p>The tightening of the tax on dividends for TNR rules reflects HMRC\u2019s goal to prevent tax avoidance.<\/p>\n\n\n\n<p>Historically, some individuals:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Left the UK temporarily<\/li>\n\n\n\n<li>Extracted profits through dividends while abroad<\/li>\n\n\n\n<li>Returned without paying UK tax on those dividends<\/li>\n<\/ul>\n\n\n\n<p>The revised rules close this gap and ensure that income earned during short-term non-residence is still captured within the UK tax system.<\/p>\n\n\n\n<p>These changes also make tax outcomes more predictable and reduce the opportunity for aggressive tax planning.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/3-1024x1024.jpg\" alt=\"\" class=\"wp-image-6401\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/3-1024x1024.jpg 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/3-300x300.jpg 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/3-150x150.jpg 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/3-768x768.jpg 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/3-12x12.jpg 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/3.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Double Taxation and Tax on Dividends for TNR<\/h2>\n\n\n\n<p>One of the most important issues to consider is double taxation.<\/p>\n\n\n\n<p>Double taxation occurs when the same income is taxed in two different countries.<\/p>\n\n\n\n<p>For example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A dividend is taxed in the country where the shareholder lives<\/li>\n\n\n\n<li>The same dividend is taxed again in the UK upon return<\/li>\n<\/ul>\n\n\n\n<p>Without relief, this could lead to unfair tax burdens.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Double Taxation Agreements (DTAs)<\/h2>\n\n\n\n<p>To prevent double taxation, the UK has signed Double Taxation Agreements (DTAs) with many countries.<\/p>\n\n\n\n<p>These agreements allow:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax paid abroad to be credited against UK tax<\/li>\n\n\n\n<li>Or reduced withholding tax rates on dividends<\/li>\n<\/ul>\n\n\n\n<p>When applying the tax on dividends for TNR, DTAs play a crucial role in reducing overall liability.<\/p>\n\n\n\n<p>In many cases, individuals can claim Foreign Tax Credit Relief, allowing foreign tax paid on dividends to offset UK tax liability.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Practical Issues With Double Taxation Relief<\/h2>\n\n\n\n<p>Although relief exists, managing the tax on dividends for TNR across countries can still be complicated.<\/p>\n\n\n\n<p>Common challenges include:<\/p>\n\n\n\n<p>Timing Differences &#8211; Foreign tax may be paid in one year, while UK tax is due later when returning to the UK.<\/p>\n\n\n\n<p>Exchange Rate Differences &#8211; Currency fluctuations may affect how foreign tax credits are calculated.<\/p>\n\n\n\n<p>Record-Keeping Requirement -: Taxpayers must keep detailed records showing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividend amounts<\/li>\n\n\n\n<li>Foreign tax paid<\/li>\n\n\n\n<li>Dates of receipt<\/li>\n<\/ul>\n\n\n\n<p>Without proper documentation, relief claims may be denied.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/UK-Tax-Residence-Featured-1024x1024.jpg\" alt=\"\" class=\"wp-image-6388\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/UK-Tax-Residence-Featured-1024x1024.jpg 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/UK-Tax-Residence-Featured-300x300.jpg 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/UK-Tax-Residence-Featured-150x150.jpg 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/UK-Tax-Residence-Featured-768x768.jpg 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/UK-Tax-Residence-Featured-12x12.jpg 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/UK-Tax-Residence-Featured.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Impact on Company Owners and Entrepreneurs<\/h2>\n\n\n\n<p>The updated tax on dividends for TNR rules significantly affect:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business owners<\/li>\n\n\n\n<li>Shareholders in private companies<\/li>\n\n\n\n<li>Entrepreneurs moving abroad temporarily<\/li>\n<\/ul>\n\n\n\n<p>Previously, these individuals could extract profits while abroad with limited UK tax exposure.<\/p>\n\n\n\n<p>Now:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividends received abroad may still be taxed<\/li>\n\n\n\n<li>Planning opportunities are more limited<\/li>\n<\/ul>\n\n\n\n<p>This means relocation decisions should be considered carefully alongside tax planning.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Interaction With Temporary Non-Residence Rules<\/h2>\n\n\n\n<p>The broader temporary non-residence framework is essential to understanding the tax on dividends for TNR.<\/p>\n\n\n\n<p>These rules ensure that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certain income earned abroad remains taxable<\/li>\n\n\n\n<li>The tax is applied when UK residence resumes<\/li>\n<\/ul>\n\n\n\n<p>Temporary non-residence provisions apply to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income<\/li>\n\n\n\n<li>Dividends<\/li>\n\n\n\n<li>Certain gains<\/li>\n<\/ul>\n\n\n\n<p>Their purpose is to maintain fairness in the tax system while discouraging short-term tax avoidance strategies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Planning Considerations for Tax on Dividends for TNR<\/h2>\n\n\n\n<p>Careful planning is essential under the new rules.<\/p>\n\n\n\n<p>Key considerations include:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Length of Non-Residence<\/h3>\n\n\n\n<p>Remaining outside the UK for more than 5 full tax years may help avoid temporary non-residence classification.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Dividend Timing<\/h3>\n\n\n\n<p>The timing of dividend payments is now more important than ever.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Understanding Foreign Tax Rules<\/h3>\n\n\n\n<p>Tax rates in the country of residence will affect overall liability.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Professional Advice<\/h3>\n\n\n\n<p>Given the complexity of the rules, professional tax advice is strongly recommended. For further information, you may explore more about WellTax\u2019s services <a href=\"https:\/\/well-tax.com\/services\/business-corporate-tax\/\">here<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/UK-LLP-Featured-1024x1024.jpg\" alt=\"\" class=\"wp-image-6277\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/UK-LLP-Featured-1024x1024.jpg 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/UK-LLP-Featured-300x300.jpg 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/UK-LLP-Featured-150x150.jpg 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/UK-LLP-Featured-768x768.jpg 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/UK-LLP-Featured-12x12.jpg 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2026\/03\/UK-LLP-Featured.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Common Misunderstandings<\/h2>\n\n\n\n<p>There are several misconceptions about the tax on dividends for TNR.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Misconception 1: Non-Residents Never Pay UK Tax<\/h3>\n\n\n\n<p>Temporary non-residents may still face UK tax when they return.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Misconception 2: Dividends Earned Abroad Are Always Tax-Free<\/h3>\n\n\n\n<p>Under new rules, these dividends may be taxed later.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Misconception 3: Double Taxation Relief Eliminates All Tax<\/h3>\n\n\n\n<p>Relief reduces tax but may not eliminate it completely.<\/p>\n\n\n\n<p>Understanding these issues can prevent costly mistakes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Future Outlook<\/h2>\n\n\n\n<p>The direction of UK tax policy suggests continued tightening of the tax on dividends for TNR rules.<\/p>\n\n\n\n<p>HMRC has shown a clear intention to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remove planning loopholes<\/li>\n\n\n\n<li>Increase transparency<\/li>\n\n\n\n<li>Ensure fairness between residents and non-residents<\/li>\n<\/ul>\n\n\n\n<p>Future updates may further refine the scope of temporary non-residence rules and international taxation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The framework has undergone significant changes, particularly from April 2026. These reforms mean that dividends received while living abroad may still be taxed if the individual returns to the UK within five years.<\/p>\n\n\n\n<p>Key points to remember include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Temporary non-residents may face UK tax on dividends received abroad<\/li>\n\n\n\n<li>The removal of post-departure profit exemptions has expanded tax exposure<\/li>\n\n\n\n<li>Double taxation relief helps but requires careful documentation<\/li>\n\n\n\n<li>Professional planning is now more important than ever<\/li>\n<\/ul>\n\n\n\n<p>As international mobility increases, understanding the tax on dividends for TNR is essential for individuals, business owners, and investors who move between countries. Proper awareness and planning can help avoid unexpected tax liabilities and ensure compliance with HMRC regulations. WellTax is here to support you.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Understanding the tax on dividends for TNR (Temporary Non-Residents) has become increasingly important due to recent HMRC rule changes. Individuals who leave the UK temporarily often assume that dividends received while abroad are outside the UK tax system. However, this is not always correct, particularly if the individual later returns to the UK. What Is [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":6463,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-6460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications - WellTax<\/title>\n<meta name=\"description\" content=\"Understand how UK tax on dividends applies to Temporary Non-Residents under recent HMRC rule changes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/it\/tassazione-dei-dividendi-regole-tnr-modifiche-hmrc-e-implicazioni-della-doppia-imposizione\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications - WellTax\" \/>\n<meta property=\"og:description\" content=\"Understand how UK tax on dividends applies to Temporary Non-Residents under recent HMRC rule changes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/it\/tassazione-dei-dividendi-regole-tnr-modifiche-hmrc-e-implicazioni-della-doppia-imposizione\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-30T11:20:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-30T11:34:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-featured.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tomas Roncoroni\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tomas Roncoroni\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/\"},\"author\":{\"name\":\"Tomas Roncoroni\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/2570a86ba89c2266b0aaf0086e462022\"},\"headline\":\"Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications\",\"datePublished\":\"2026-04-30T11:20:08+00:00\",\"dateModified\":\"2026-04-30T11:34:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/\"},\"wordCount\":1423,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Tax-Dividends-for-TNR-featured.jpg\",\"articleSection\":[\"Taxation\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/\",\"name\":\"Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications - WellTax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Tax-Dividends-for-TNR-featured.jpg\",\"datePublished\":\"2026-04-30T11:20:08+00:00\",\"dateModified\":\"2026-04-30T11:34:13+00:00\",\"description\":\"Understand how UK tax on dividends applies to Temporary Non-Residents under recent HMRC rule changes.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#primaryimage\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Tax-Dividends-for-TNR-featured.jpg\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Tax-Dividends-for-TNR-featured.jpg\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/well-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxation\",\"item\":\"https:\\\/\\\/well-tax.com\\\/category\\\/taxation\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"name\":\"WellTax\",\"description\":\"Accountants and Tax Advisors in UK and UAE\",\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/well-tax.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\",\"name\":\"WellTax\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"width\":40,\"height\":35,\"caption\":\"WellTax\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/welltaxlimited\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/2570a86ba89c2266b0aaf0086e462022\",\"name\":\"Tomas Roncoroni\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e3c34689f8d1b42a46fc9456c75848b9e47d09769ee183d6d5099205538a1a3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e3c34689f8d1b42a46fc9456c75848b9e47d09769ee183d6d5099205538a1a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e3c34689f8d1b42a46fc9456c75848b9e47d09769ee183d6d5099205538a1a3?s=96&d=mm&r=g\",\"caption\":\"Tomas Roncoroni\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tasse sui dividendi per TNR: Norme, modifiche HMRC e implicazioni sulla doppia imposizione - WellTax","description":"Comprendere come le tasse del Regno Unito sui dividendi si applicano ai residenti temporaneamente non residenti in base alle recenti modifiche alle regole dell'HMRC.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/well-tax.com\/it\/tassazione-dei-dividendi-regole-tnr-modifiche-hmrc-e-implicazioni-della-doppia-imposizione\/","og_locale":"it_IT","og_type":"article","og_title":"Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications - WellTax","og_description":"Understand how UK tax on dividends applies to Temporary Non-Residents under recent HMRC rule changes.","og_url":"https:\/\/well-tax.com\/it\/tassazione-dei-dividendi-regole-tnr-modifiche-hmrc-e-implicazioni-della-doppia-imposizione\/","og_site_name":"WellTax","article_publisher":"https:\/\/www.facebook.com\/welltaxlimited\/","article_published_time":"2026-04-30T11:20:08+00:00","article_modified_time":"2026-04-30T11:34:13+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-featured.jpg","type":"image\/jpeg"}],"author":"Tomas Roncoroni","twitter_card":"summary_large_image","twitter_misc":{"Scritto da":"Tomas Roncoroni","Tempo di lettura stimato":"8 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#article","isPartOf":{"@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/"},"author":{"name":"Tomas Roncoroni","@id":"https:\/\/well-tax.com\/#\/schema\/person\/2570a86ba89c2266b0aaf0086e462022"},"headline":"Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications","datePublished":"2026-04-30T11:20:08+00:00","dateModified":"2026-04-30T11:34:13+00:00","mainEntityOfPage":{"@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/"},"wordCount":1423,"commentCount":0,"publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"image":{"@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#primaryimage"},"thumbnailUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-featured.jpg","articleSection":["Taxation"],"inLanguage":"it-IT","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/","url":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/","name":"Tasse sui dividendi per TNR: Norme, modifiche HMRC e implicazioni sulla doppia imposizione - WellTax","isPartOf":{"@id":"https:\/\/well-tax.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#primaryimage"},"image":{"@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#primaryimage"},"thumbnailUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-featured.jpg","datePublished":"2026-04-30T11:20:08+00:00","dateModified":"2026-04-30T11:34:13+00:00","description":"Comprendere come le tasse del Regno Unito sui dividendi si applicano ai residenti temporaneamente non residenti in base alle recenti modifiche alle regole dell'HMRC.","breadcrumb":{"@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#primaryimage","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-featured.jpg","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2026\/04\/Tax-Dividends-for-TNR-featured.jpg","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/well-tax.com\/tax-on-dividends-for-tnr-rules-hmrc-changes-and-double-taxation-implications\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/well-tax.com\/"},{"@type":"ListItem","position":2,"name":"Taxation","item":"https:\/\/well-tax.com\/category\/taxation\/"},{"@type":"ListItem","position":3,"name":"Tax on Dividends for TNR: Rules, HMRC Changes, and Double Taxation Implications"}]},{"@type":"WebSite","@id":"https:\/\/well-tax.com\/#website","url":"https:\/\/well-tax.com\/","name":"WellTax","description":"Studio di commercialisti italiani a Londra e a Dubai","publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/well-tax.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/well-tax.com\/#organization","name":"WellTax","url":"https:\/\/well-tax.com\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","width":40,"height":35,"caption":"WellTax"},"image":{"@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/welltaxlimited\/"]},{"@type":"Person","@id":"https:\/\/well-tax.com\/#\/schema\/person\/2570a86ba89c2266b0aaf0086e462022","name":"Tomas Roncoroni","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/secure.gravatar.com\/avatar\/3e3c34689f8d1b42a46fc9456c75848b9e47d09769ee183d6d5099205538a1a3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3e3c34689f8d1b42a46fc9456c75848b9e47d09769ee183d6d5099205538a1a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3e3c34689f8d1b42a46fc9456c75848b9e47d09769ee183d6d5099205538a1a3?s=96&d=mm&r=g","caption":"Tomas Roncoroni"}}]}},"_links":{"self":[{"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/posts\/6460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/comments?post=6460"}],"version-history":[{"count":1,"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/posts\/6460\/revisions"}],"predecessor-version":[{"id":6464,"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/posts\/6460\/revisions\/6464"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/media\/6463"}],"wp:attachment":[{"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/media?parent=6460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/categories?post=6460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/well-tax.com\/it\/wp-json\/wp\/v2\/tags?post=6460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}