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Contents

Official guidance
International Manual

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

  • INTM165010 · UK residents with foreign income or gains: income tax: General
  • INTM165020 · UK residents with foreign income or gains: income tax: Statutory provisions
  • INTM165030 · UK residents with foreign income or gains: income tax: Computation - assessable amount
  • INTM165040 · UK residents with foreign income or gains: income tax: Limit of credit
  • INTM165050 · UK residents with foreign income or gains: income tax: Examples of calculation of credit for foreign tax
  • INTM165060 · UK residents with foreign income or gains: income tax: Overlap profits
  • INTM165070 · UK residents with foreign income or gains: income tax
  • INTM165080 · UK residents with foreign income or gains: income tax: More than one foreign tax
  • INTM165090 · UK residents with foreign income or gains: income tax: Continuing sources
  • INTM165100 · UK residents with foreign income or gains: income tax: Cessations after 1998 - example 1
  • INTM165110 · UK residents with foreign income or gains: income tax: 1996-97 assessed on actual basis
  • INTM165120 · UK residents with foreign income or gains: income tax: Averaged profits
  • INTM165150 · UK residents with foreign income or gains: income tax: Cases I/II example
  • INTM165160 · UK residents with foreign income or gains: income tax: Cases IV/V example
  • INTM165170 · UK residents with foreign income or gains: income tax: 1996/97 actual basis
  • INTM165180 · UK residents with foreign income or gains: income tax: Trades, professions set up 1996-97 onwards
  • INTM165190 · UK residents with foreign income or gains: income tax: Cessations after 1998 - example 2
  • INTM165200 · UK residents with foreign income or gains: income tax: Losses - introduction
  • INTM165210 · UK residents with foreign income or gains: income tax: Losses - relief under ITA2007/S64
  • INTM165220 · UK residents with foreign income or gains: income tax: Losses - relief under ITA2007/S83
  • INTM165230 · UK residents with foreign income or gains: income tax: Losses - relief under ITA2007/S89
  • INTM165240 · UK residents with foreign income or gains: income tax: Losses - examples
  1. Double Taxation Relief: UK residents with foreign income or gains: income tax: contents
  2. UK residents with foreign income or gains: income tax: More than one foreign tax

INTM165080 | UK residents with foreign income or gains: income tax: More than one foreign tax

From HM Revenue & Customs · International Manual

Where more than one foreign tax is charged on the income on different bases (for example United States Federal and state taxes) work out the limit of credit separately for each tax.

Make a prominent note in the permanent notes sub-file showing how much credit has been given, in the commencing years or years of overlap, in excess of the actual foreign tax suffered.

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