Foreign Income 11 - Capital gains - foreign tax credit relief and Special Withholding Tax

Select the checkbox if:

• you received income from gains from a foreign country where you've had foreign tax deducted and you want to claim foreign tax credit relief
• the proceeds of a transaction, (which if a gain were to accrue on it would be a chargeable gain and chargeable to Capital Gains Tax) has had Special Withholding Tax (SWT) deducted

Note - 'SWT' is an amount of tax withheld on certain payments to UK residents by some European Member States and other related and third party territories under the terms of the European Savings Directive and equivalent third party agreements. This tax will be in addition to any foreign tax deducted by the country of origin of the payment.

The countries that may deduct SWT are:

• Andorra
• Austria
• Curacao
• Gibraltar
• Jersey
• Liechtenstein
• Luxembourg
• Monaco
• San Marino
• St Maarten
• Switzerland