Offshore Assets - UK dividends

weston68

Registered User
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I'm chasing up on dividend payments made from UK companies.

I know that since 6/4/1999 the UK tax credit shown on the dividend payment is not relevant for Irish tax purposes. However, was the position different prior to 6/4/1999? I found the attached document from Revenue on the web and in the "historical position" section it suggests that pre 6/4/1999 there were some circumstances where the tax credit could be used.

Any ideas?
 

Attachments

  • Revenue - UK Dividends paid to an Irish Resident.pdf
    75.1 KB · Views: 268
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