Personal tax – guidance

Foreign tax credit relief: Capital Gains: HS261 Self Assessment helpsheet

Foreign tax credit relief available against your capital gains.

Documents

HS261 Working Sheet (2016)

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HS261 Working Sheet (2015)

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HS261 Foreign tax credit relief: Capital Gains (2014)

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HS261 Foreign tax credit relief: Capital Gains (2013)

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Detail

This guide will help you to work out foreign tax credit relief available against your capital gains. It explains the relief under the terms of a Double Taxation Agreement.