Question: are dividends subject to withholding tax?
Answer: Dividend income exceeding the allowance is taxed at 7.5%, 32.5% or 38.1%. ... For 2018/19, if taxable income is less than GBP 34,500, the rate of capital gains tax is 10%, except to the extent that the gains, when added to income, would exceed the GBP 34,500 limit. In that case, the excess is taxed at 20%.