INTM162540 | UK residents with foreign income or gains: claims for double taxation relief against UK tax: retention of original records

See TMA70/S12B (introduced by FA94/SCH19/PARA3 and amended by FA96/S124) for the requirement on the part of the customer to keep records of foreign tax paid or ‘spared’ (INTM161270) from 1996-97 onwards (Income Tax and Capital Gains Tax) and for accounting periods ending on or after 1 July 1999 (Corporation Tax).