These documents explain the rules on foreign tax which applied for the tax year ending 5 April 2013.
Use these documents to:
- work out taxed owed in the tax year ending 5 April 2013
- read the rules on residency, domicile and the remittance basis for that year
Find out about the current rules on paying UK tax on foreign income from 6 April 2013.
Detailed guidance is also available on the rules from 6 April 2013.