INTM161240 | UK residents with foreign income or gains: double taxation relief: Measure of income

Guidance on how to compute the UK measure of income and on the rules of the limit of credit are found at:

1. Income Tax - INTM165000 onwards

2. Corporation Tax - INTM167000 onwards

3. Tax on Chargeable Gains - INTM169000 onwards

More detailed guidance on trading profits and other income arising abroad is given in INTM163010 onwards.