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Posted Wed, 23 Nov 2022 18:13:20 GMT by Palmsticks
Hello. I have received a dividend > £2k from a company registered in the ROI which I co-own. I am a UK resident and do not have a V2A form set up. I have paid 25% WHT to the Irish revenue through my Irish company. On my SA return, I have recorded the GBP equivalent dividend and DWT paid on the foreign income page. I am stuck on the part where it asks you to choose a percentage. Is this just the 25% tax rate as paid in ROI or is there a specific rate somewhere to be found in the double taxation treaty?
Posted Fri, 25 Nov 2022 11:09:36 GMT by HMRC Admin 32
Hi,

The double taxation digest, which can be found below, advises the rate of relief allowable under article 11, is 15%.

Digest of Double Taxation Treaties April 2018

The full double taxation agreement can be found here:

Ireland: tax treaties

Article 11(1)(b) refers.

Thank you.

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