Tax on UK source dividend

I am expecting to move to the UK in mid June. Once there, I intend to file my UK taxes on the remittance basis under the non domiciled resident status. One thing which is not very clear to me is the tax treatment of dividends on UK listed shares. My understanding is that this classifies as "UK source income" and thus taxable in UK despite my non domiciled status.
However, what I can't figure out is that do I pay tax first to the US and use that tax credit when paying tax in the UK (given earlier filing deadline in US). The problem with this approach is that I won't have paid tax on any dividends rcvd between 1st Jan 16 - 5th Apr 16. Also, I expect to pay US dividend tax at the 20% rate and I believe UK only gives credit up to 15% (I am expecting to pay the dividend tax at highest rate in UK).
The other way is that I pay UK tax first and use as credit when I file my US return. However, this means that I will have to pay the dividend tax before 31st December. There is zero withholding at time of dividend payment and so it feels like I have to make separate payments (is there an equivalent of estimated tax payment in the UK).
Above is assuming I am using the cash method for credits on my general income (does that mean I can only use the cash method then on passive income).
If I am able to make estimated tax on the dividends in the calendar year 2015, do I get some documentation from the UK tax authorities to keep as proof of the same in case the IRS asks (just like I would have wage slips for regular income)?
Is there a restriction on which approach I can follow as per US-UK tax treaty (in other words, which country has priority in receiving dividend tax in this case (UK source dividend, US citizen resident in UK).
In short, I am trying to figure out a way I don't end up with double taxation and don't have to file any amended returns to claim that back.
Thanks!

Pay the UK tax on the dividends first and then take a tax credit against US tax due on the dividends. This will get complicated as the US and UK tax years are not the same.

If you claim the remittance basis you will lose certain UK tax allowances and will eventually have to pay the remittance charge if you stay in the UK for longer than 7 years, so you should make sure it's the best option for you.

To optimise your position, pay the higher rate UK tax on the dividends by 31 December each year so that you have adequate credits in the passive basket Form 1116; even though it may not be due to be paid to HMRC until a year or two later.

Thanks nun and guya

So, in short, best to use a cash method, pay tax first in the UK and use as credit. Since, two gurus are advising me of the same, it's fair to assume that there is a way to make estimated tax payments in the UK ( would be shocked really if the UK didn't have this option).

Also, inference is since this is UK sourced dividend, so for any UK resident, UK will have the first claim on the tax.

Thanks nun and guya

So, in short, best to use a cash method, pay tax first in the UK and use as credit. Since, two gurus are advising me of the same, it's fair to assume that there is a way to make estimated tax payments in the UK ( would be shocked really if the UK didn't have this option).

Also, inference is since this is UK sourced dividend, so for any UK resident, UK will have the first claim on the tax.

You can either pay in a lump sum or set up regularly scheduled payments.......talk to HMRC about it.

I would like to add some comments to those already made in respect of jclondon's questions on the taxation of his UK dividends.

UK domestic rules
There are two special – and favourable- features of the taxation of UK dividends, namely-
•   The non-repayable tax credit that is deemed to be attached to UK dividends.
•   The dividend rates of tax, which are lower than the normal rates of UK income tax.
I can send anyone who is interested a more detailed note on this.

These two features will apply to jclondon’s UK dividends. The reference to the remittance basis is a red herring. The remittance basis only has application to non UK source income.

There is an important effect of this. If jclondon has non UK source dividends and claims the remittance basis, then such foreign dividends are not taxed at the dividend rates but at general rates. The dividend rates continue to apply to his UK divdends.

The effective UK rate of tax payable on jclondon’s UK dividends will be 30.55%, if his general marginal rate is 45%.


Double tax relief
I think that the position is that the treaty benefits are generally denied to UK residents US citizens, then some limited treaty benefits are allowed to US citizens, including the elimination of double tax clause. This would require the US to give credit against US tax for UK tax paid.
 
I think that the reference in jclondon’s question to a 15% rate is not appropriate to his situation. The 15% rate applies to limit the US tax on US dividends paid to a UK resident who is not a US citizen.

US taxation
I do not have any knowledge of US taxation. However I would assume that the US does not pay any heed to the UK tax credit on UK dividends. Accordingly if the US rate of tax payable is 20% and the effective tax payable in the UK is just over 30% then the double tax treaty would wholly eliminate the US tax liability.

The above comment however ignores the potential mismatch between payments of UK and US tax. I would be interested for any further comments which others could make about how to best deal with this issue.