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HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. INTM160000
  3. INTM165000

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

  1. INTM165010
    General
  2. INTM165020
    Statutory provisions
  3. INTM165030
    Computation - assessable amount
  4. INTM165040
    Limit of credit
  5. INTM165050
    Examples of calculation of credit for foreign tax
  6. INTM165060
    Overlap profits
  7. INTM165070
    Overlap periods - giving credit
  8. INTM165080
    More than one foreign tax
  9. INTM165090
    Continuing sources
  10. INTM165100
    Cessations after 1998 - example 1
  11. INTM165110
    1996-97 assessed on actual basis
  12. INTM165120
    Averaged profits
  13. INTM165150
    Cases I/II example
  14. INTM165160
    Cases IV/V example
  15. INTM165170
    1996-97 actual basis
  16. INTM165180
    Trades, professions set up 1996-97 onwards
  17. INTM165190
    Cessations after 1998 - example 2
  18. INTM165200
    Losses - introduction
  19. INTM165210
    Losses - relief under ICTA88/S380
  20. INTM165220
    Losses - relief under ICTA88/S385
  21. INTM165230
    Losses - relief under ICTA88/S388
  22. INTM165240
    Losses - examples
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