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HMRC internal manual

International Manual

HM Revenue & Customs
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UK residents with foreign income or gains: double taxation relief: Lists of qualifying taxes

A tax should be treated as admissible for credit only if it is shown as such in:

  1. the notes on countries in DT2100 onwards, or
  2. specific instructions given by the Tax Treaty Team in Business International.

A tax shown as inadmissible should not be allowed for credit. Submit any claim to credit for a tax which is not within (a) or (b) above to the Tax Treaty Team, CTISA Business International together with any information supplied about the tax, including its full name and, if possible, a copy of the relevant legislation, together with details of the circumstances in which it has been or is to be paid.