Withholding taxes on dividend

My tax certificate shows tax has been withheld for dividend distributions from France, Germany, Luxembourg, Taiwan and the United States. There is no withheld tax for distributions from Ireland and the United Kingdom. The total distribution is more than £2,000, 47% of the distributions have withheld taxes, and the rest does not. 1) How do I report this in my self-assessment? 2) May I assume the distributions where tax has been withheld have already been taxed, which do not need to be included in my self-assessment?

Hi,

You will need to declare the dividends in the foreign section of Sa106. column A is the 3 letter code for the country the dividends relate to, column B is the total dividend before tax taken off and column C is the tax taken off. If you are claiming the remittance basis, as a non domiciled resident, you would show special witholding tax in column D. All entries should be in pounds sterling. 

Tax on foreign income

Thank you.

That's great; thank you for getting back to me. Can I declare the foreign dividend on my self-assessment online?

I also have a SIPP where I see there has been some withholding taxes. What can I do with this?

Hi,

Yes, You will need to taylor your return as section 3 to answer yes to foreign income.

Thank you.

Hi Shilpa,

Please have a look at the guidance on SA106 notes FN6, regarding 'columns 'B' and 'C' dividend and tax deducted, if you are not using the remittance basis.

If you are, have look at column 'd'.

Use these notes to help you fill in the Foreign pages of your tax return

Thank you. 

Great, thank you for this. I'm not sure I understand the difference between a remittance basis and not. Can you please help me? I am tax domiciled in the UK.

Hi
As tax domiciled the remittance basis wont apply to you. you need to declare your worldwide income.
If the country that the foreing income has been received does not permit the removal of the income this does not need to be declared.
However, if it is your choice not to bring it to the UK, you still  need to declare it.
Thankyou.

The income has been received in my UK brokerage account. An example of a holding is Apple, where I've received dividend income. How do I submit this on my tax return?

Hi
If its in a UK account, it would normally be a UK dividend.
Thankyou.