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

From HM Revenue & Customs · International Manual

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.