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HMRC internal manual

International Manual

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 CSTD Business, Assets & 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.