Foreign Income 50 - Foreign Tax Paid

Please enter the amount in sterling of the foreign tax paid. More information about how to calculate the correct amount of foreign tax credit relief is provided in Helpsheet 263 - Calculating foreign tax credit relief on income.

Note: if you are not resident in the UK you cannot claim credit relief for foreign tax paid under a double taxation arrangement and any relief will need to be claimed in the country where you are resident.

If the tax was charged in a country where there is no double taxation arrangement in place, credit relief can only be claimed under the unilateral relief provisions if you're a resident of the United Kingdom, the Channel Islands or the Isle of Man.

If you're a resident of the United Kingdom, you cannot claim credit relief for the foreign tax if you can claim exemption from that tax in the other country under any double taxation arrangements.