Peter Jull

I have received dividends from 48 different countries so will be reporting them by a schedule. To ensure that it is presented in the right format I have tested some countries by putting them into the Dividends from Foreign Countries page. The gross income is rounded down to the nearest £ and the tax deducted rounded up to the next £. That can change the apparent % deduction. For example my Faroe Islands dividend had withholding tax of 15% deducted but after rounding it's nearer 16% and that is the only figure the page will accept without an error. My understanding is that rate of tax credit relief allowed should in this case be 15%. Your guidance please on what figures rounded/unrounded/% I should show in a schedule. For additional clarity French dividends have been deducted at 12.8% and Chile at 35%, neither of which are an available % on the drop down options. what figure should be used in these cases?