The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Income and gains may betaxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:
This guidance note looks at these three options in turn, and then considers how the reliefs should beused efficiently for income tax and capital gains tax (CGT) and how they should bereported for Self Assessment. It does not cover remittance basis users. For this, see Simon’s Taxes E5.318 (subscription sensitive).
HMRC guidance on a country by country basis is given in DT2140PP.
Before claiming foreign tax credits, you should note that the individual can only make a claim if he has taken all reasonable steps to have his foreign liability reduced to a minimum.
This includes claiming, or securing the deduction of, all allowances, reductions, reliefs and deductions which he might have reasonably expected to have claimed or secured if no foreign tax relief claim was open to him.
Examples of such reliefs might bepersonal allowances in the overseas country, deductions for expenses, etc.
Next, you should consider the provisions of the relevant tax treaty. There is a list of current UK treaties in force on the GOV.UK website . You may
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