Reporting of Dividend After Tax?

Dear Sirs, In the tax year of 2023-2024, I’ve got dividend for the following types of shares: (1) nos. of shares for China Unicom (stock no. 762) and China Mobile (stock no. 941) that I purchased through Hong Kong Stock Market in which the net ordinary dividend I’ve got and presented in the statement is “after tax” (i.e. Already deducted 10% for China tax as marked). (2) nos. of shares for IBKR (Stock no. US45841N1072) that contributed by IBKR upon account opening in which the net ordinary dividend I’ve got and presented in the statement is “after tax” (i.e. already deducted 30% for US Tax as marked). As the dividends I’ve got are after tax (i.e. Already deducted from the original countries) so would you please advise whether I still need to report the dividend gain in self assessment form? Or I can skip those related dividend gain for the reporting as those have been deducted from original countries? Thanks. Joseph

Hi ,
 

Please refer to guidance at : Tax on foreign income   . Thank you ,

Dear Sirs, Thanks for the link to get related information. In order to ensure the dividend figures I report in self assessment form is correct, I would like to double clarify of my understanding beforehand. The situation is that for the dividends from shares for China Unicom (stock no. 762), China Mobile (stock no. 941) and IBKR (Stock no. US45841N1072) that I’ve received via Hong Kong’s securities company, 10% withholding tax for China Unicom and China Mobile, also 30% withholding tax for for IBKR have already applied respectively as stated in the statements. Does it mean that based on the “Double Taxation Agreement” is in force in-between Hong Kong and UK, I can claim the tax relief for the exact withholding tax amount which has been deducted? If yes, does it mean I can input the total withholding tax amount in box D.3 of SA106 form? Or what other information I need to provide? Thanks.

Hi,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. You can contact our Self Assessment team for advice. 
Self Assessment: general enquiries 
Alternatively, you may wish to engage the services of a professional advisor/accountant to assist with your enquiry.
Thank you.