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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: Losses - relief under ITA2007/S89

INTM165230 | UK residents with foreign income or gains: income tax: Losses - relief under ITA2007/S89

From HM Revenue & Customs · International Manual

Follow the guidance in INTM165220 when dealing with a terminal loss under ITA2007/S89.

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