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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double taxation relief: foreign tax credit relief for non-residents trading in the UK: UK branches of non-resident banks and overseas life insurance companies - chargeable periods ending on or before 20 March 2000

For chargeable periods ended on or before 20 March 2000 foreign tax credit relief was only available to UK branches of non-resident banks and overseas life insurance companies. The special rules for these branches were repealed by FA2000 when relief was extended to other UK branches (see INTM168340). Guidance in respect of the old rules can be obtained from Business International (Outward Investment Team).