RE: So Question to all those that actually Hold in an ISA, Dealing Account and SIPP US Pure Shares19 Dec 2025 21:18
Capital gains is usually paid at the rate of your main Tax residence = so if you are in UK those rules apply. If you fill in the we8 form for US share you are under the UK/us tax agreement and US dividend withholding tax reduces from 30% to 15%....