Dividend declaration - nett of fees - clarification on eligible fees for deduction

When I declare dividends paid I am aware I can declare nett of the fees incurred in earning these dividends, (from an earlier forum response as shown below). My platform fees are documented in 2 elements 1. Platform service fees which I believe are straightforward and can be deducted but also as Product Costs : Ongoing Charges which are charged within the investment products you are invested in and separate specific transaction charges . Can you please confirm that these fees can also be deducted prior to declaration of nett dividends. Thank you in advance. Should I report income on dividend/mutual fund/bonds before or after the fees and commissions charged by the brokers? For capital gain and loss on disposal of shares and bonds, should I deduct expenses (brokers' fees and commission, stamp duties etc.) from the gain and add expenses to the loss? Thanks Posted about a year ago by HMRC Admin 10 Response Hi Yes. Thankyou.

Hi JDAVEYTAX,
In general there are no provisions for claiming relief for fees incurred in the process of earning interest or dividends.
Guidance on dividends starts from SAIM5000
SAIM5000 - Dividends and other company distributions: overview and contents
Thank you.