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Posted Tue, 11 Oct 2022 12:54:28 GMT by wilson1505
Hello, I have some foreign income (dividend income) from different countries which were paid foreign tax, I would like to report them on my self assessment tax return by claiming foreign tax credit relief, I looked into HMRC website below, and the website seems not mentioned the relief rate for dividends The website has:Property income dividends, interest, royalties, government pensions, other pensions / annuities, other income article, personal allowance And I looked into "Property income dividends", it's not like general dividends from companies. Should I use the relief rate for "interest" on the website for dividends? Thank you! 
Posted Fri, 14 Oct 2022 07:43:01 GMT by HMRC Admin 20
Hi wilson1505,

No you cannot use the rate for interest.
Check the Dividend Article of the relevant DTA before completing this section, as there may be a restriction to the amount of foreign tax credit you can claim.
You cannot claim FTCR for taxed dividends from Antigua, Australia (franked dividends only), Belize, Cayman Islands, Cyprus, Gambia,Guernsey, Isle of Man, Jersey, Kiribati, Malaysia,Malta, Monserrat and Singapore.
Details for the treaties can be found at Tax treaties

Thank you.
 

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