UK/Germany Double Taxation Relief

Dividends from German companies were received by a UK resident individual 2023/24. It is assumed that withholding tax was deducted. Is it necessary to make a claim for any repayment of withholding tax due from the German authorities before claiming double taxation relief in the self assessment return? If it is, but because of the amount involved and the costs of making the claim, no repayment claim is made, how much double taxation relief can be claimed, if any?

Hi ,
 

You can only claim double taxation relief from a UK /German tax treaty where the source of income is taxable in both countries.  If an income is taxed in Germany, but is not taxable in that country, you have to claim the tax back from Germany.  You are not able to claim a foreign tax credit in that situation. Thank you .