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Posted Mon, 01 Jan 2024 18:46:23 GMT by nikitn
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?
Posted Tue, 09 Jan 2024 15:48:12 GMT by HMRC Admin 32

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.
Posted Thu, 29 Feb 2024 17:20:46 GMT by nikitn
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.
Posted Fri, 01 Mar 2024 14:58:31 GMT by HMRC Admin 25
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. 

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