Minimum Foreign Tax Payable for Dividends

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.

Hi,
 

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.

That is very helpful. Thank you!