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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

UK residents with foreign income or gains: income tax: General

The basic rules of tax credit relief which apply generally to all UK taxes and the further rules which apply generally to foreign dividends are set out at INTM161100 onwards and INTM164010 onwards respectively. The following guidance deals with the provisions that apply specifically where credit is allowable against UK Income Tax.

References to Income Tax include tax charged at the lower, basic and higher rates.