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HMRC internal manual

International Manual

Double Taxation Relief: UK residents with foreign income or gains - dividends: contents

  1. INTM164010
    Foreign dividends - glossary
  2. INTM164020
    Dividend articles in double taxation agreements
  3. INTM164030
    EC Directive
  4. INTM164040
    Portfolio shareholders
  5. INTM164050
    Portfolio shareholders – exceptions
  6. INTM164060
    Direct investors – underlying tax
  7. INTM164070
    Tax deducted
  8. INTM164080
    Split rate taxes
  9. INTM164090
    Dividend stripping
  10. INTM164100
    Underlying tax
  11. INTM164110
    Underlying tax – rate boosting
  12. INTM164120
    Underlying tax – computation of relevant profits
  13. INTM164130
    Underlying tax – dividend resolutions
  14. INTM164140
    Underlying tax – minimising foreign tax paid
  15. INTM164150
    Underlying tax – groups taxed as single entity overseas
  16. INTM164151
    Consolidated tax calculation – joiners and leavers
  17. INTM164155
    Tax deductions for dividends
  18. INTM164156
    Accounts deductions for dividends
  19. INTM164160
    Underlying tax – reserves
  20. INTM164170
    Underlying tax – pre-merger profits – dividends paid to the UK before 21 March 2000
  21. INTM164180
    Underlying tax - pre-merger profits – dividends paid to the UK on or after 21 March 2000
  22. INTM164190
    Underlying tax – imputation systems
  23. INTM164200
    Underlying tax – insurance companies
  24. INTM164210
    Dividends received by UK companies on or after 31 March 2001 - background and overview
  25. INTM164215
    Shares treated as loan relationships
  26. INTM164220
    Dividends received by UK companies on or after 31 March 2001 - the mixer cap
  27. INTM164230
    Dividends received by UK companies on or after 31 March 2001 - the mixer cap – examples and responsibility
  28. INTM164235
    Dividends received by UK companies on or after 2 December 2004 – the ADP mixer cap
  29. INTM164240
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – overview
  30. INTM164250
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case A
  31. INTM164260
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case B
  32. INTM164270
    Dividends received by UK companies on or after 31 March 2001 - onshore pooling
  33. INTM164280
    Dividends received by UK companies on or after 31 March 2001 - ADP dividends
  34. INTM164290
    Dividends received by UK companies on or after 31 March 2001 - ADP dividends – example
  35. INTM164300
    Dividends received by UK companies on or after 31 March 2001 - dividends barred from onshore pools
  36. INTM164310
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of carry back
  37. INTM164320
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of use
  38. INTM164330
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender
  39. INTM164340
    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender – dual resident company
  40. INTM164350
    Unilateral relief – direct tax
  41. INTM164360
    Unilateral relief – underlying tax
  42. INTM164370
    Unilateral relief – underlying tax – chains of companies
  43. INTM164380
    Unilateral relief – banks
  44. INTM164390
    Unilateral relief – insurance companies
  45. INTM164400
    Determination of rates of foreign underlying tax – general
  46. INTM164410
    Determination of rates of foreign underlying tax – old Agreements
  47. INTM164420
    Determination of rates of foreign underlying tax – 10% control cases
  48. INTM164430
    Determination of rates of foreign underlying tax – insurance companies
  49. INTM164440
    Determination of rates of foreign underlying tax – procedure
  50. INTM164443
    Determination of rates of foreign underlying tax - procedure - information requirements
  51. INTM164450
    Determination of rates of foreign underlying tax – UTG and CTSA
  52. INTM164460
    Determination of rates of foreign underlying tax – information provided by UTG
  53. INTM164470
    Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001
  54. INTM164480
    Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001 with withholding tax
  55. INTM164490
    Determination of rates of foreign underlying tax – Case V – standard cases - example
  56. INTM164500
    Determination of rates of foreign underlying tax – Case V – inclusive rates - examples
  57. INTM164510
    Determination of rates of foreign underlying tax – Case V – company tax deducted - example
  58. INTM164515
    Determination of rates of foreign underlying tax - Case V - tax spared - example
  59. INTM164520
    Paying agents
  60. INTM164530
    Paying agents – provisional credit
  61. INTM164540
    Paying agents - examples