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HMRC internal manual

International Manual

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HM Revenue & Customs
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UK residents with foreign income or gains: claims for double taxation relief against UK tax: evidence - general

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) INTM162530(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  1. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  2. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) INTM163030(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where evidence of the foreign tax paid is sought, a person who claims credit for foreign tax on income or gains directly assessed on them should be asked to produce the foreign notice of assessment and computation of the income or gains concerned, together with the foreign tax receipts. Where this is not practicable or the foreign tax is deducted at source, other satisfactory evidence may be accepted provided that it is vouched by some disinterested party, for example, a statement by a bank or trustee, or in the case of employment income the employee’s pay statements.

Overseas Tax Data (see INTM157010) contains guides to foreign payslips for France, Germany, Italy, Netherlands and Spain. If a translation of a foreign notice of assessment or other evidence is considered to be essential, contact The Hub Translation Service.

See INTM164400 onwards, for instructions on determining rates of underlying tax (INTM164010 paragraph (d)) on foreign dividends, and INTM161270 onwards, for instructions on claims for credit for foreign ‘tax spared’.