Form 11 - Shares in ADRs

[sunnydonkey]

Are dividends from BP (for example) held as US ADRs counted as US or UK dividends for the purposes of Form 11.
Both the Form and the Guide just say "dividends from US/UK" which doesnt really help.
Anybody know for sure? Thanks.

 

[PencilPlate]

Wouldn't there be withholding tax.. and that would indicate country. I'd imagine US.