US Withholding tax on USD UK Interest - Self Assessment

Hello - If USD interest is paid to an individual by a UK company ( IB ) but some US withholding tax has been withheld for a few months during the year, are the below assumptions correct? 1. The interest was paid by a UK company ( IB ) to a UK resident making a self assessment, so convert the USD into GBP and include within the UK interest on the self assessment? 2. For the months that USD interest had a withholding tax applied, include in the UK Net interest section? 3. As the amount of USD withholding tax is smallish (

Hi,
If witholding tax is deducted from the interest, you declare the gross interest and claim a credit for the tax deducted in your self assessent tax return.
Thank you

Thank you for the reply. Which section / part in the self assessment is the tax credit claim for withholding tax on interest? Thank you.

Hi,
On paper it is SA108.
Self Assessment: Capital gains summary (SA108)
Or the foreign section on page 1 of 3 when tailoring your return.
Thank you