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Contents

Official guidance
International Manual

INTM169000 · Double Taxation Relief: UK residents with foreign income or gains: capital gains tax

  • INTM169010 · UK residents with foreign income or gains: capital gains tax: Introduction
  • INTM169020 · UK residents with foreign income or gains: capital gains tax: Legislation
  • INTM169030 · UK residents with foreign income or gains: capital gains tax: Foreign taxes
  • INTM169040 · UK residents with foreign income or gains: capital gains tax: Gain taxed UK/abroad
  • INTM169050 · UK residents with foreign income or gains: capital gains tax: Not resident but “ordinarily resident”
  • INTM169060 · UK residents with foreign income or gains: capital gains tax Resident shareholders in non-resident companies: TCGA92/S13
  • INTM169070 · UK residents with foreign income or gains: capital gains tax: Credit claimed
  • INTM169080 · UK residents with foreign income or gains: capital gains tax: Remittance basis
  • INTM169090 · UK residents with foreign income or gains: capital gains tax: Deduction not credit
  • INTM169100 · UK residents with foreign income or gains: capital gains tax: Amount of foreign tax credit relief: general
  • INTM169110 · UK residents with foreign income or gains: capital gains tax: Amount of foreign tax credit relief: more than one gain
  • INTM169120 · UK residents with foreign income or gains: capital gains tax: Amount of foreign tax credit relief: losses
  • INTM169130 · UK residents with foreign income or gains: capital gains tax: Amount of foreign tax credit relief: exemption from tax
  • INTM169140 · UK residents with foreign income or gains: capital gains tax: Amount of foreign tax credit relief - extent to which a gain is doubly taxed
  • INTM169150 · UK residents with foreign income or gains: capital gains tax: Amount of foreign tax credit relief: basis of allowance
  1. Double Taxation Relief: UK residents with foreign income or gains: capital gains tax: Contents
  2. UK residents with foreign income or gains: capital gains tax: Introduction

INTM169010 | UK residents with foreign income or gains: capital gains tax: Introduction

From HM Revenue & Customs · International Manual

The following guidance deals with the provisions for allowing foreign tax credit relief against Capital Gains Tax. See INTM167030 and INTM167050 for guidance on allowing tax credit relief against Corporation Tax on chargeable gains of companies.

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