This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Sierra Leone: Dividends

A company incorporated or resident in Sierra Leone will deduct from the amount of any dividend paid or payable to a shareholder withholding tax at the rate of 10 per cent of the total amount of the dividend. Credit for such tax is due to both portfolio and direct investors alike. 

Where a Sierra Leone company pays a dividend to a United Kingdom company controlling, directly or indirectly, at least 10 per cent of the voting power in the Sierra Leone company, credit is also due for the underlying tax (see INTM164010(d)).