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HM Revenue & Customs

Foreign Income 16 - Amount of Income arising or received before any tax taken off

Enter the amount of income before deducting any foreign tax or Special Withholding Tax (SWT).

SWT was an amount of tax taken off certain payments to UK residents, in addition to foreign tax. It can be set against your UK tax liability or repaid to you if the amount exceeds your liability for that year. This will only now be relevant if you are taxable on the remittance basis and are remitting income relating to earlier years where SWT was withheld.

You need to add the tax taken off to the amount received after deduction and put the total in column B, make sure that you put the SWT in column D.

If you have more than one source of the same income from a country, add the amounts together, unless taxed differently. For example, if you have 2 savings accounts in Monaco, add the amounts before putting the total in column B.

Example of income arising or received, column B the following countries may have taken SWT:

In the additional information box at the end of this tax return, put the name of the agreement under which the foreign tax was deducted and the years when the foreign tax was deducted to which this claim for Special Withholding Tax relates.