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INTM161000 | Double Taxation Relief: UK residents with foreign income or gains: double taxation relief: contents

From HM Revenue & Customs · International Manual

Contents33 entries

  1. INTM161010UK residents with foreign income or gains: double taxation relief: General
  2. INTM161020UK residents with foreign income or gains: double taxation relief: Relief under double taxation agreement
  3. INTM161030UK residents with foreign income or gains: double taxation relief: Unilateral relief
  4. INTM161040UK residents with foreign income or gains: double taxation relief: Same income
  5. INTM161050UK residents with foreign income or gains: double taxation relief: Deduction instead of credit
  6. INTM161060UK residents with foreign income or gains: double taxation relief: Deduction instead of credit: FA94/SCH20
  7. INTM161070UK residents with foreign income or gains: double taxation relief: Withdrawal of credit claims
  8. INTM161080UK residents with foreign income or gains: double taxation relief: Deduction for taxes
  9. INTM161085UK residents with foreign income or gains: double taxation relief: Deduction for taxes (amount brought into account)
  10. INTM161090UK residents with foreign income or gains: double taxation relief: Credit or deduction
  11. INTM161100UK residents with foreign income or gains: double taxation relief: Basic principles
  12. INTM161110UK residents with foreign income or gains: double taxation relief: The source rule
  13. INTM161120UK residents with foreign income or gains: double taxation relief: Exceptions to the source rule
  14. INTM161130UK residents with foreign income or gains: double taxation relief: The source rule - concessions
  15. INTM161140UK residents with foreign income or gains: double taxation relief: Definitions - root income basis, statutory income basis
  16. INTM161150UK residents with foreign income or gains: double taxation relief: Repayment, carry forward
  17. INTM161160UK residents with foreign income or gains: double taxation relief: ‘Root income’ basis - legal position
  18. INTM161170UK residents with foreign income or gains: double taxation relief: ‘Root income’ basis - practice
  19. INTM161180UK residents with foreign income or gains: double taxation relief: Statutory income basis
  20. INTM161190UK residents with foreign income or gains: double taxation relief: ICTA88/S794
  21. INTM161200UK residents with foreign income or gains: double taxation relief: ICTA88/S794 - exceptions
  22. INTM161210UK residents with foreign income or gains: double taxation relief: Limit to amount of tax credit relief
  23. INTM161220UK residents with foreign income or gains: double taxation relief: Foreign tax
  24. INTM161230UK residents with foreign income or gains: double taxation relief: Overseas branches
  25. INTM161240UK residents with foreign income or gains: double taxation relief: Measure of income
  26. INTM161250UK residents with foreign income or gains: double taxation relief: Minimum foreign tax
  27. INTM161260UK residents with foreign income or gains: double taxation relief: Taxes covered
  28. INTM161270UK residents with foreign income or gains: double taxation relief: ‘Tax spared’ credit
  29. INTM161280UK residents with foreign income or gains: double taxation relief: Computation of UK measure - tax spared
  30. INTM161290UK residents with foreign income or gains: double taxation relief: Referrals and reports to CSTD Business, Assets & International
  31. INTM161300UK residents with foreign income or gains: double taxation relief: Unilateral relief
  32. INTM161310UK residents with foreign income or gains: double taxation relief: Lists of qualifying taxes
  33. INTM161320UK residents with foreign income or gains: double taxation relief: Corresponding adjustments and the alternative method