Skip to main content

Tell us whether you accept cookies

We use cookies to collect information about how you use GOV.UK. We use this information to make the website work as well as possible and improve government services.

Set cookie preferences

You’ve accepted all cookies. You can change your cookie settings at any time.

GOV.UK
Coronavirus (COVID-19) National lockdown: stay at home
Brexit Check how the new rules affect you

beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published:
9 April 2016
Updated:
6 January 2021, see all updates

Give feedback about this page

  1. Contents
  2. INTM160000

Double Taxation Relief: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. INTM161000
    UK residents with foreign income or gains - double taxation relief: contents
  2. INTM162000
    UK residents with foreign income or gains - certificates of residence: contents
  3. INTM162500
    UK residents with foreign income or gains - claims for double taxation relief against UK tax: contents
  4. INTM163000
    UK residents with foreign income or gains - income arising abroad: contents
  5. INTM164000
    UK residents with foreign income or gains - dividends: contents
  6. INTM165000
    UK residents with foreign income or gains - income tax: contents
  7. INTM166000
    UK residents with foreign income or gains - trusts: contents
  8. INTM167000
    UK residents with foreign income or gains - corporation tax: contents
  9. INTM168000
    Foreign tax paid on trade income - limitation on credit: contents
  10. INTM168300
    Double taxation relief - foreign tax credit relief for non-residents trading in the UK: contents
  11. INTM169000
    UK residents with foreign income or gains - capital gains tax: contents
  12. INTM170000
    Anti-avoidance legislation: contents
  13. INTM180000
    Foreign entity classification for UK tax purposes: contents
  • Previous page
  • Next page
Print this page

Is this page useful?

Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Coronavirus (COVID-19)

  • Coronavirus (COVID-19): guidance and support

Brexit

  • Check how the new Brexit rules affect you

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Services
  • Guidance and regulation
  • News and communications
  • Research and statistics
  • Policy papers and consultations
  • Transparency and freedom of information releases

Support links

  • Help
  • Privacy
  • Cookies
  • Contact
  • Accessibility statement
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright