Q&A: tax on share distributions

In this week’s Q&A, Stephen Fletcher, Croner-i explains the income tax implications of distributions from stocks and shares in a UK and overseas company

My client is a non-UK domiciled individual who has been resident in the UK since 2019/20. For the 2022/23 tax year she has received stock dividends from both a UK and overseas company. Please could you outline the income tax implications of these distributions and the availability of the remittance basis?