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HMRC internal manual

International Manual

UK residents with foreign income or gains: double taxation relief: Measure of income

Guidance on how to compute the UK measure of income and on the rules of the limit of credit are found at:

  1. Income Tax - INTM165000 onwards
  2. Corporation Tax - INTM167000 onwards
  3. Tax on Chargeable Gains - INTM169000 onwards

More detailed guidance on trading profits and other income arising abroad is given in INTM163010 onwards.