Withholding tax of UK Stock Dividends income from UK brokers for CGT / income

Dear HMRC, For CGT/income, my divident income from my UK stock investment broker, Interactive Brokers UK, has an item "withholding tax" for GBP stocks at nearly 20% of the UK dividend income. While for my income from other non-UK companies (EU , France and Germany) the withholding tax could be declared in my annual return, I could not find the right data entry to report the GBP / UK stocks withholding tax - could you please kindly advise how this could be reported ? For the France / Germany withholding tax, when declared, has the bilateral tax agreement benefits been automatically calculated in final tax to be paid in calculations ? Or I must file forms to declare separately for each of France / Germany on tax paid / withholded / declared in those countries, in order to obtain the related bi-lateral tax agreement benefits / reliefs ? Many thanks for your attention. Best regards, Jackie Tong

Hi ,
 

Please refer to : Tax on foreign income    .

Thank you .

Dear HMRC, Well noted for my dividend income from stocks from France and Germany, you have referred to "the tax on foreign income". However your answer have not yet addressed on my UK based income that contains a "withholding tax", via my broker, which is not under tax on foreign income. Could you please review and comment ? Many thanks. Best regards, Jackie

Hi ,
 

Witholding tax is normally on foreign income and not UK. UK dividends are not taxed at source . Thank you .