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HMRC internal manual

International Manual

• From: HM Revenue & Customs
• Published: 9 April 2016
• Updated: 18 July 2018, see all updates

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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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