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Contents

Official guidance
International Manual

INTM167000 · UK residents with foreign income or gains: corporation tax

  • INTM167010 · General
  • INTM167020 · Statutory provisions
  • INTM167030 · Chargeable gains
  • INTM167040 · Computation
  • INTM167050 · Chargeable gains: credit for foreign tax
  • INTM167060 · Limit of credit
  • INTM167070 · Accounting periods of more than one year
  • INTM167080 · Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999
  • INTM167090 · Apportion deductions
  • INTM167100 · Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999: charges
  • INTM167110 · Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999: ACT
  • INTM167120 · Loan relationships
  • INTM167130 · Loan relationships
  • INTM167140 · Non-trading loan relationships: pooling of credits and debits
  • INTM167150 · Loan relationships: grossing up of income and expense relief
  • INTM167160 · Loan relationships: matching of income and relief
  • INTM167170 · Loan relationships: provisional relief
  • INTM167180 · Loan relationships: mark to market [APs ending before 1 January 2005]
  • INTM167190 · Loan relationships: conversion to sterling
  • INTM167200 · Loan relationships: interest reflected in market value
  • INTM167210 · Loan relationships: apportionment of DTR
  • INTM167220 · Loan relationships: automatic relief
  • INTM167225 · Credits on non-trading loan relationships: limit on DTR
  • INTM167226 · Credits on non-trading loan relationships: limit on DTR - examples
  • INTM167230 · Loan relationships: credits on non-trading loan relationships
  • INTM167240 · Corporation tax: foreign tax credit relief: corporation tax: Loan relationships: examples
  • INTM167250 · Loan relationships: relief for foreign tax: identification of UK tax: Example 1
  • INTM167260 · Loan relationships: relief for foreign tax: identification of UK tax: Example 2
  • INTM167270 · Loan relationships: relief for foreign tax: identification of UK tax: Example 3
  • INTM167280 · Loan relationships: relief for foreign tax: identification of UK tax: Example 4
  • INTM167290 · Loan relationships: relief for foreign tax: identification of UK tax: Example 5
  • INTM167300 · Loan relationships: relief for foreign tax: identification of UK tax: Example 6
  • INTM167310 · Loan relationships - relief for foreign tax - identification of UK tax - Example 7
  • INTM167320 · Loan relationships: relief for foreign tax: identification of UK tax: Example 8
  • INTM167330 · Foreign branch
  • INTM167340 · Losses
  • INTM167350 · ACT and charges: examples (ACT abolished for accounting periods ending after 5 April 1999)
  • INTM167360 · Dividends: withholding tax
  • INTM167370 · Dividends: underlying tax
  • INTM167380 · Dividends: extension of relief
  • INTM167390 · Dividends: extension of relief - UK subsidiaries
  • INTM167400 · Dividends: control: related companies
  • INTM167410 · Dividends: subsidiaries entitled to underlying tax relief
  • INTM167420 · Dividends: portfolio investors entitled to underlying tax: ESC/C1
  • INTM167430 · Dividends: voting power reduced after 1st April 1972: extension of unilateral relief
  • INTM167440 · Foreign life fund
  • INTM167450 · General insurance
  • INTM167460 · Controlled foreign companies: Bricom Holdings Ltd v CIR
  • INTM167470 · Intangible fixed assets
  • INTM167475 · Intangible fixed assets: Non-trading items: Limit on relief
  • INTM167476 · Intangible fixed assets: Non-trading items: Limit on relief - examples
  • INTM167480 · Intangible fixed assets: examples
  1. UK residents with foreign income or gains: corporation tax: contents
  2. UK residents with foreign income or gains: corporation tax: General

INTM167010 | UK residents with foreign income or gains: corporation tax: General

From HM Revenue & Customs · International Manual

The basic rules of credit which apply generally to all the UK taxes and the further rules which apply generally to foreign dividends are set out in INTM161100 onwards and INTM164010 onwards respectively. The following guidance deals with those provisions which apply specifically to profits which are within the charge to Corporation Tax.

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