When a UK-based investor receives overseas equity dividend income, which one of the following types...

Withholding tax is a tax deducted at source on dividends, interest, and royalty payments before they are paid to non-residents.

Taxation on Foreign Dividends: Investors receiving dividends from foreign companies may have tax deducted by the source country before the net dividend is paid.

Double Taxation Relief: Many countries have Double Taxation Agreements (DTA) with the UK, allowing UK investors to claim relief against withholding tax.

Stamp Duty & VAT Irrelevance: Stamp Duty applies to purchases of shares, and VAT does not apply to dividends.

???? Reference: HMRC Double Taxation Agreements, CISI Wealth & Investment Management.