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  • Treatment of Irish dividends on self assessment

    Hello. I have received a dividend > £2k from a company registered in the ROI which I co-own. I am a UK resident and do not have a V2A form set up. I have paid 25% WHT to the Irish revenue through my Irish company. On my SA return, I have recorded the GBP equivalent dividend and DWT paid on the foreign income page. I am stuck on the part where it asks you to choose a percentage. Is this just the 25% tax rate as paid in ROI or is there a specific rate somewhere to be found in the double taxation treaty?