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INTM165000 | Double Taxation Relief: UK residents with foreign income or gains: income tax: contents

From HM Revenue & Customs · International Manual

Contents22 entries

  1. INTM165010UK residents with foreign income or gains: income tax: General
  2. INTM165020UK residents with foreign income or gains: income tax: Statutory provisions
  3. INTM165030UK residents with foreign income or gains: income tax: Computation - assessable amount
  4. INTM165040UK residents with foreign income or gains: income tax: Limit of credit
  5. INTM165050UK residents with foreign income or gains: income tax: Examples of calculation of credit for foreign tax
  6. INTM165060UK residents with foreign income or gains: income tax: Overlap profits
  7. INTM165070UK residents with foreign income or gains: income tax
  8. INTM165080UK residents with foreign income or gains: income tax: More than one foreign tax
  9. INTM165090UK residents with foreign income or gains: income tax: Continuing sources
  10. INTM165100UK residents with foreign income or gains: income tax: Cessations after 1998 - example 1
  11. INTM165110UK residents with foreign income or gains: income tax: 1996-97 assessed on actual basis
  12. INTM165120UK residents with foreign income or gains: income tax: Averaged profits
  13. INTM165150UK residents with foreign income or gains: income tax: Cases I/II example
  14. INTM165160UK residents with foreign income or gains: income tax: Cases IV/V example
  15. INTM165170UK residents with foreign income or gains: income tax: 1996/97 actual basis
  16. INTM165180UK residents with foreign income or gains: income tax: Trades, professions set up 1996-97 onwards
  17. INTM165190UK residents with foreign income or gains: income tax: Cessations after 1998 - example 2
  18. INTM165200UK residents with foreign income or gains: income tax: Losses - introduction
  19. INTM165210UK residents with foreign income or gains: income tax: Losses - relief under ITA2007/S64
  20. INTM165220UK residents with foreign income or gains: income tax: Losses - relief under ITA2007/S83
  21. INTM165230UK residents with foreign income or gains: income tax: Losses - relief under ITA2007/S89
  22. INTM165240UK residents with foreign income or gains: income tax: Losses - examples