INTM169150 | UK residents with foreign income or gains: capital gains tax: Amount of foreign tax credit relief: basis of allowance

Credit may be claimed for the foreign tax paid on foreign capital gains against the UK tax due on the same gain, irrespective of the tax year in which the foreign tax is charged.

Where credit is claimed on any other basis or where there are difficulties in determining the amount of foreign tax credit relief due, advice may be sought from CSTD, BAI, Assets Residence & Valuation.