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If you have received $33,333 as dividends, then the tax credit on this amount would be
$3,703.66 (being notional tax at 10%). The amount of dividend that you actually receive represents 90% of gross dividend after 10% notional tax. Calculation of gross dividend is (33,333x10/9).
If you were reporting this dividend when filing a UK tax return then your Dividend gross would be (33,333.00+3,703.66) $37,036.66 to calculate your overall tax payable and you will get a tax credit of $3,703.66 against your tax bill.
Based on above, you should use $3,703.66 as foreign tax paid.
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