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HMRC internal manual

Capital Gains Manual

Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - credit for foreign tax paid- 2013-14 and later years

In practice a gain that is within the scope of s10A may have been charged to tax in another country for the year that it arose. If this occurs a measure of relief for foreign tax paid will be due. If S10A applies to a gain that has also been taxed in another country in the period of temporary non residence

  • any claim to relief for foreign tax paid

and / or

  • any difficulties in dealing with claims in respect of exemptions under a double taxation agreement

should initially be referred to Capital Gains Technical, see the section Technical Help Request in CG99998.