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Official guidance
International Manual

INTM162500 · Double Taxation Relief: UK residents with foreign income or gains: claims for double taxation relief against UK tax

  • INTM162510 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: where claims made
  • INTM162520 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: evidence - general
  • INTM162530 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: evidence - self-assessment
  • INTM162540 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: retention of original records
  • INTM162550 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: unit/investment trusts
  • INTM162560 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: time limits
  • INTM162570 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: extended time limits
  • INTM162580 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: adjustments to foreign tax
  • INTM162590 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: disputed claims
  • INTM162600 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: method of allowing relief
  • INTM162610 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: cases where further assessment may be required
  • INTM162620 · UK residents with foreign income or gains: claims for double taxation relief against UK tax: rate of exchange to use
  1. Double Taxation Relief: UK residents with foreign income or gains: claims for double taxation relief against UK tax: contents
  2. UK residents with foreign income or gains: claims for double taxation relief against UK tax: where claims made

INTM162510 | UK residents with foreign income or gains: claims for double taxation relief against UK tax: where claims made

From HM Revenue & Customs · International Manual

Claims to relief by way of credit are made to an HMRC Officer. All claims are dealt with in the office to which the customer makes their self-assessment return.

See INTM162590 where a claim is disputed.

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