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:
- the notes on countries in DT2100 onwards, or
- 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, CSTD Business, Assets & 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.