UK dividend income is entered directly on the SA100 core return in BrightTax — it does not require a supplementary schedule. Foreign dividends are entered on SA106. This article explains where and how to enter each type.

1. Open the ITR and go to the SA100 tab.
2. Select Income (TR3) from the left-hand menu.
3. Switch to Edit mode using the bottom-left toggle.
4. Enter the dividend amounts in the relevant boxes:
   • Box 4 — dividends from UK companies. Enter the total dividend received.
   • Box 5 — dividend distributions from authorised unit trusts, open-ended investment companies (OEICs), and investment trusts.
5. Click Save.

Dividends received from overseas companies or funds are entered on the SA106 Foreign Income supplementary schedule, not on the SA100.

1. Go to the Summary tab and add SA106 via What Makes Up the Tax Return: Supplementary Pages.
2. Open SA106 and switch to Edit mode.
3. Enter the foreign dividend income in the relevant section of SA106.
4. If foreign tax has been withheld on the dividend, enter this to claim foreign tax credit relief.
5. Click Save.

The dividend allowance is applied automatically by BrightTax when calculating the tax liability — you do not need to enter it separately. BrightTax will calculate the correct amount of dividend income above the allowance that is subject to tax at the appropriate rate (basic, higher, or additional rate dividend tax).

Q: Do I need a supplementary schedule for UK dividends?

A: No. UK dividends are entered directly on the SA100 Income page (TR3) in Boxes 4 and 5. No supplementary schedule is required.

Q: Where do I enter dividends from a company the client owns?

A: Director's dividends from a client's own company are UK dividends and are entered in Box 4 of the SA100 Income page, the same as any other UK company dividend.

Q: The dividend tax calculation looks incorrect — what should I check?

A: Ensure the correct total dividend amount is entered in Box 4 or Box 5 as appropriate. Re-run Check and Calculate after making any changes. If the figure still looks wrong, check whether the client has any dividend income entered on SA106 that is affecting the total.