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tax on off-shore trust investments

hi

what is the tax treatment of dividends from investment trusts that are domiciled in zero-income-tax places such as the isle of man? are they still subject to uk income tax at 10% and 32.5%? or does the divident come gross?

Comments

  • Cook_County
    Cook_County Posts: 3,092 Forumite
    Part of the Furniture 1,000 Posts Name Dropper
    The dividend is still subject to UK tax but following the Manninen case you should be able to claim credit for the notional 10%.
  • Bazn
    Bazn Posts: 183 Forumite
    thanks... i spoke to a friend about this too... she said she has received a dividend from a isle of man based trust and the tax voucher said the tax credit was £0.00.... can she still reclaim a notional 10% on top?
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