When our accountant declared our qualifying UK dividend income for 2018 this year, she did not enter the tax credit [listed in the notes to the tax forms] for UK dividend income of 17.7% that I thought was allowed. Is there, in fact, no tax credit to be deducted? Are dividends received in the UK received gross or net of tax? Is there still an abatement of 40% in France and, if so, how is this applied? We live in France. J.H.