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:
- Income Tax - INTM165000 onwards
- Corporation Tax - INTM167000 onwards
- Tax on Chargeable Gains - INTM169000 onwards
More detailed guidance on trading profits and other income arising abroad is given in INTM163010 onwards.