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HMRC internal manual

International Manual

UK residents with foreign income or gains: income arising abroad: Export credit

Where any foreign income or gains which cannot be remitted to the UK become assessable to UK tax following a payment received from the Export Credits Guarantee Department under an agreement for insuring the foreign investments (see SAIM1150 and CG78401- CG78406), the appropriate tax credit relief should be given in respect of any foreign tax paid on the income or gains.