This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

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

The basic rules of credit which apply generally to all the UK taxes and the further rules which apply generally to foreign dividends are set out in INTM161100 onwards and INTM164010 onwards respectively. The following guidance deals with those provisions which apply specifically to profits which are within the charge to Corporation Tax.