I have a UK resident client who holds a guernsey unit trust. The unit trust management has deducted 30% guernsey withholding tax from her dividend. She is only a basic rate taxpayer.
Can I use form 1339 - claim for credit or repayment in respect of guernsey income tax deducted from dividend, in order to reclaim the 20% difference. Or is this form specifically for guernsey resident only.
Lina Bolton