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  • Dividend from Romanian company & Double taxation

    Hi, I am a UK resident with dual UK-Romanian nationality. I have a share in a Romanian company and received a dividend in the 2023-2024 tax year, on which 8% tax was paid by the company in Romania. On completing my self-assessment it didn't appear to allow me to claim foreign tax relief: can I claim tax relief from HMRC? Or do I need to claim in Romania? I have read through the double taxation agreement and Article 10.1.b seems the relevant clause, does this mean I would be charged 15% tax in the UK? If so, how do I complete this on my tax return? any advice would be appreciated thank you.