Thank you for your reply.
You'll need to fill in a tax return if:
- You're self-employed, a business partner, or director of a limited company;
- You're an employee or pensioner with an annual income of £100,000 or more;
- You have a pre-tax investment income of £10,000 or more;
- You're a 'name' at the Lloyd's of London insurance market;
- You're a minister of religion;
- You're a trustee or representative of someone who has died.
Although you are in receipt of rental income and annuity paid by Federal Government in USA and both are taxed in the USA, as a UK resident you would have to declare the dividends received and rental income on your UK tax return by completing supplementary pages SA106 – Foreign.
More information on this can be found on pages FN6 (dividends from foreign companies), FN7 (overseas pensions, social security benefits and royalties, etc) and FN8 (income from land and property abroad) here
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.