One for Eric - small foreign dividends and self-assessment

[cirks]

My wife has some shares in an Australian company and receives approx £100 a year (via 2 dividends) with no with-holding tax paid. Is the exception granted by HMRC for online self-assessment people receiving under £300 a year from Santander's takeover of Abbey still apply? ie. can my wife enter the overseas dividends in the UK dividends section (as per instructions for Santander/Abbey a couple of years ago). Can't see/find up to date info on the HMRC SA website. Any guidance much appreciated! Tax office mentioned the foreign pages but as no with-holding tax is taken (and therefore no tax relief), isn't the only liability therefore UK one as per UK dividends?

[cirks]

Thanks Eric.
My wife managed to speak to someone helpful on the SA helpline this morning and they stated that IF my wife hadn't already submitted the online SA form, the Aus dividends could have been entered in the UK section. However, she will now need to complete the foreign pages and enter the dividend showing zero tax paid (these are franked Aus dividends) and the amount to be paid by her will be 10% of this amount.

Anyway, thanks for your speedy response.