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Official guidance
International Manual

INTM164000 · Double Taxation Relief: UK residents with foreign income or gains - dividends

  • INTM164010 · UK residents with foreign income or gains: dividends: Foreign dividends - glossary
  • INTM164020 · UK residents with foreign income or gains: dividends: Dividend articles in double taxation agreements
  • INTM164030 · UK residents with foreign income or gains: dividends: EC Directive
  • INTM164040 · UK residents with foreign income or gains: dividends: Portfolio shareholders
  • INTM164050 · UK residents with foreign income or gains: dividends: Portfolio shareholders - exceptions
  • INTM164060 · UK residents with foreign income or gains: dividends: Direct investors - underlying tax
  • INTM164070 · UK residents with foreign income or gains: dividends: Tax deducted
  • INTM164080 · UK residents with foreign income or gains: dividends: Split rate taxes
  • INTM164090 · UK residents with foreign income or gains: dividends: Dividend stripping
  • INTM164100 · UK residents with foreign income or gains: dividends: Underlying tax
  • INTM164110 · UK residents with foreign income or gains: dividends: Underlying tax - rate boosting
  • INTM164120 · UK residents with foreign income or gains: dividends: Underlying tax - computation of relevant profits
  • INTM164130 · UK residents with foreign income or gains: dividends: Underlying tax - dividend resolutions
  • INTM164140 · UK residents with foreign income or gains: dividends: Underlying tax - minimising foreign tax paid
  • INTM164150 · UK residents with foreign income or gains: dividends: Underlying tax - groups taxed as a single entity overseas
  • INTM164151 · UK residents with foreign income or gains: dividends: Consolidated tax calculation - joiners and leavers
  • INTM164155 · UK residents with foreign income or gains: dividends: Tax deductions for dividends
  • INTM164156 · UK residents with foreign income or gains: dividends: Accounts deductions for dividends
  • INTM164160 · UK residents with foreign income or gains: dividends: Underlying tax: reserves
  • INTM164170 · UK residents with foreign income or gains: dividends: Underlying tax - pre-merger profits - dividends paid to the UK before 21 March 2000
  • INTM164180 · UK residents with foreign income or gains: dividends: Underlying tax - pre-merger profits - dividends paid to the UK on or after 21 March 2000
  • INTM164190 · UK residents with foreign income or gains: dividends: Underlying tax - imputation systems
  • INTM164200 · UK residents with foreign income or gains: dividends: Underlying tax - insurance companies
  • INTM164210 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - background and overview
  • INTM164215 · UK residents with foreign income or gains: dividends: Shares treated as loan relationships
  • INTM164220 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - the mixer cap
  • INTM164230 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - the mixer cap - examples and responsibility
  • INTM164235 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 2 December 2004 - the ADP mixer cap
  • INTM164240 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - overview
  • INTM164250 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - Case A
  • INTM164260 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - Case B
  • INTM164270 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: onshore pooling
  • INTM164280 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: ADP dividends
  • INTM164290 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - ADP dividends - example
  • INTM164300 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - dividends barred from on-shore pools
  • INTM164310 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax - order of carry back
  • INTM164320 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax - order of use
  • INTM164330 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax - group surrender
  • INTM164340 · UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - group surrender - dual-resident company
  • INTM164350 · UK residents with foreign income or gains: dividends: Unilateral relief - direct tax
  • INTM164360 · UK residents with foreign income or gains: dividends: Unilateral relief - underlying tax
  • INTM164370 · UK residents with foreign income or gains: dividends: Unilateral relief - underlying tax - chains of companies
  • INTM164380 · UK residents with foreign income or gains: dividends: Unilateral relief - banks
  • INTM164390 · UK residents with foreign income or gains: dividends: Unilateral relief - insurance companies
  • INTM164400 · UK residents with foreign income or gains: dividends
  • INTM164410 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - old agreements
  • INTM164420 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - 10% control cases
  • INTM164430 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - insurance companies
  • INTM164440 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - procedure
  • INTM164443 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - procedure - information requirements
  • INTM164450 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - UTG and CTSA
  • INTM164460 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - information provided by UTG
  • INTM164470 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income computations - dividends received on or after 31 March 2001
  • INTM164480 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Case V computations - dividends received on or after 31 March 2001 with withholding tax
  • INTM164490 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - standard cases - example
  • INTM164500 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - inclusive rates - examples
  • INTM164510 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - company tax deducted - example
  • INTM164515 · UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - tax spared - example
  • INTM164520 · UK residents with foreign income or gains: dividends: Paying agents
  • INTM164530 · UK residents with foreign income or gains: dividends: Paying agents - provisional credit
  • INTM164540 · UK residents with foreign income or gains: dividends: Paying agents - examples
  1. Double Taxation Relief: UK residents with foreign income or gains - dividends: contents
  2. UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - insurance companies

INTM164430 | UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - insurance companies

From HM Revenue & Customs · International Manual

ICTA88/S802 was abolished for accounting periods beginning on or after 1st April 2000 by FA00/SCH30/PARA14.

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