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Posted Wed, 11 Oct 2023 16:32:04 GMT by Puddle Splash
Hi, can you please tell me if I need to include the witholding tax when declaring my dividends on a tax return or do I just use the amount payable ? Thank you
Posted Mon, 16 Oct 2023 08:24:46 GMT by HMRC Admin 5
Hi

You will declare it as part of the foreign income and if UK tax is also due you can claim relief for the foreign tax paid, please see - Tax on foreign income

Thank you
Posted Mon, 16 Oct 2023 12:02:49 GMT by Puddle Splash
Thanks for the reply. I have noticed the foreign section is a paper copy and not available to fill out online. The witholding tax is for £1.85 and is from a Santander dividend only. Can I not fill out the foreign dividend section for this ? if not what do I do ? thank you
Posted Thu, 19 Oct 2023 08:36:35 GMT by HMRC Admin 25
Hi Puddle Splash,
The foreign section is available online, you need to tailor your return at section 3 to say "yes" to having foreign income and you want to claim Foreign Tax Credit Relief,
Thank you. 
Posted Thu, 19 Oct 2023 13:31:39 GMT by Puddle Splash
Just to be sure, when I add together my foreign dividends, do I add the amount payable plus the withholding tax, or is it just the amount payable ? Thank you
Posted Tue, 24 Oct 2023 14:49:34 GMT by HMRC Admin 32
Hi,

You would use the gross figure for dividends, which is the net figure plus witholding tax on SA106. Column D is the witholding tax Column E is to claim foreign tax credit relief and colum F is the gross figure.  

Have a look a the note for box 5 on page FN6.  

Foreign notes (2022-23)

Thank you.
Posted Thu, 26 Oct 2023 10:22:32 GMT by Puddle Splash
Ok, so the dividend net figure amount, will be in the amount payable section after withholding tax has been deducted, is that correct ? thank you
Posted Tue, 31 Oct 2023 10:42:32 GMT by HMRC Admin 8
Hi Puddle Splash,
That is correct.
Thank you.

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