Is Flutter dividend "foreign" income?

Allen

Registered User
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Now that Paddy Power is Flutter and gives dividends in £ sterling should they be entered as "Foreign Income" on Income Tax Form 11?
 
If you look at the dividend has 20% (25% for 2020) withholding tax deducted from it then it is an Irish dividend. It there isn't any withholding tax then it is a UK dividend and I think there is a separate box for UK divs it on a Form 11.
 
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