TO OBTAIN REPAYMENT OF OVERCHARGE 61 
Most of the Dividend Warrants and all Bank Cer- 
tificates show the amount of tax deducted. Keep 
all these Certificates, etc., carefully, in case a repay- 
ment claim is necessary. Companies do not like 
issuing duplicates. Some absolutely refuse to do so, 
and some others charge a fee in each case. 
Dividends paid “ free of Income Tax ” are the net 
sum after deduction of tax by the Company. Mul- 
tiply the dividend by 20 and divide by 20 less the rate 
of tax (in shillings) in force for the period covered by 
the dividend—e.g., £70“ free of tax ” for 1919, when 
the tax was 6s. in the £, represents £7020... 100, 
so you set down—income, £100, tax paid, £30. 
If your income includes dividends on Government 
Stock registered in the name of the owner, and you 
are claiming repayment, you will have to state the 
full title of the stock, the name or names in which it 
stands, the amount of stock held, whether it stands 
by itself or as part of a larger sum, and the amount 
and date of each dividend. No vouchers are needed. 
The information given enables your statement to be 
checked in the books of the Bank of England. You 
need not give these details unless you are claiming 
repayment. If, however, the dividends are payable 
to bearer, get a certificate from the Bank, and annex 
this when claiming repayment. For other dividends 
than those on Government stock give only the name 
of the stock and the income from it. 
Untaxed interest should be set down as the figure 
received in the previous year, not the year for which 
the claim is made.