How to claim reliaf on withheld taxes paid on foreign dividends?

Hello, In the 2022–2023 tax year I held an Israeli dividend-paying stock (“ZIM Shipping”) in my shares ISA. The company paid dividends, but due to Israeli tax-law, 25% of the income was withheld as taxes. So I only received 75% of the dividend, the rest went to the Israeli state. I would like to claim tax relief on this income. What form do I need to send in to achieve this? SA106, or SA109? Thank you. PS: While I already returned my self-assessment for the 2022-2023 tax year, I was told by a HMRC representative over the phone that one can amend one's tax returns up to a year after initial submission. So all I need to do here is just send in the correct form, right?

Hi,

You would do this on the SA106. you will also have to provide evidence to show that it was on the shares held in an ISA account as you will not be declaring any dividend income, just the tax relief.

Thank you.

 

Hello, Thank you for replying. I'm now looking at the SA106 form. But it's not clear to me how I request only tax relief, without declaring dividend income? And which parts I have to fill out? Is it just Columns A – F, in “Dividends from foreign companies” ? To prove the shares were held in an ISA account, can I just print out the purchase & dividend report from my broker? Apologies for my confusion, and thank you again for the help.

Hi nikitn,
On the first page it asks you to show the amount of Foreign Tax Credit Relief you are looking to claim.
Enter the figure there and put a cover letter along with the evidence for us to see where the tax has come from.
Thank you. 

Amended response
No, if you are a UK resident you do not have to declare or tell us about any income or capital gains from ISA Savings and investments, including dividend income, you can see the guidance here:
SAIM2310 - Interest: exemptions: tax-free savings income: ISAs, PEPs and CTFs

You will need to approach the Canadian government direct regarding any claim against the withholding tax they have deducted on your ISA dividends. They may request you to obtain a certificate of residence from us verifying you are a resident in the UK for tax purposes. If they do, you can apply for a certificate of residence here:
How to apply for a certificate of residence to claim tax relief abroad
Thank you.

Hi Nikitn, may I ask whether you were successful in doing so? Hi HMRC admin team, I am in the similar situation but with United States WHT that I hope you could help me with. I received US dividends from my US shares in my UK ISA account, theoretically I do not have to pay any UK tax on Dividends. I am a basic rate tax payer (but probably move to higher rate soon, is there a difference?) and I dont have any UK dividends income. 'Article 10(2)(b) of the UK and USA double taxation agreement allows for both countries to tax the dividends and limits Foreign Tax Credit Relief for dividends to a maximum of 15%'. Using a broker, my US dividends received is taxed at source at the reduced WHT rate of 15% (W8-BEN has been filled in which reduce the WHT from 30% to 15%.). As I filled out W8-BEN, the WHT rate has already been reduced by 15%, 1) may I ask whether I can still claim foreign tax relief on the US WHT tax at 15% which was deducted at source without declaring dividend income (ISA account)? or have I already claimed for foreign tax relief on the US WHT by completing the W8-BEN form. 2) If yes, I am assuming the foreign tax relief will reduce my income tax liability as a whole? Many thanks in advance.

Hi,
You will need to request a certificate of residence at How to apply for a certificate of residence to claim tax relief abroad, declaring the dividends and amount received in pounds sterling.  
You cannot include a future date.  
You can submit this to the IRS along with their repayment claim forms, to claim back any overpaid tax.  
You will need to declare the foreign dividends and tax paid in SA106 and claim up to 15% foreign tax credit relief.
Thank you.