- Broker in Germany, investment in an index fund domiciled in Ireland: I assume a dividend received in that broker wouldn't be a remittance to the UK since the broker is outside the UK and the investment too. Does it matter if the index funds invests in some UK companies?
- Broker in Germany, investment domiciled in the UK: what about this? If I use a broker in Germany to buy the UK FTSE? Is that a remittance (or UK source income), even if I never transfer the dividends to the UK?
- Broker in the UK, invested in UK shares/funds: that clearly looks like UK source income to me.
(BTW, is there a good tax forum for Ireland? I'm trying to answer the same question for Ireland. If you're not domiciled in Ireland, investment income not remitted to Ireland is not taxable there. But a lot of funds have their domicile in Ireland... does that matter?)