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Posted Sat, 14 Jan 2023 13:40:21 GMT by Johnstan
I’m a UK resident receiving income from a foreign country. For example, I receive dividends from a Japanese corporation and from an Australian one. The tax return asks me to enter the “minimum foreign tax payable” (%) for these foreign dividends. But it gives no indication of where I can get that number from. The help page directs me to a document called Digest of Double Taxation Treaties. However, that document is about non-UK residents receiving UK-sourced income, which doesn't seem to be applicable. Can anyone help me solve this problem? Thanks in advance.
Posted Mon, 16 Jan 2023 15:23:18 GMT by HMRC Admin 17

The double taxation agreements that the UK has with other countries, can be found at :

Double Taxation Relief Manual  . 

For Australia, article 10 restricts tax relief on dividends to a maximum of 15% of the tax paid in Australia . 

Article 10 of the UK/Japan agreement, restricts dividend relief to a maximum of 10% .

Thank you.  
Posted Mon, 16 Jan 2023 19:38:51 GMT by Jasper-tax
That is very helpful. Thank you!

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