1098 - Foreign tax taken off or paid

Please enter the amount, in sterling, of the foreign tax paid on the income entered in the 'Amount of income arising or received before any tax taken off' field.

Please enter the amount in sterling of the foreign tax paid. More information about how to calculate the correct amount foreign tax credit relief is provided in Help Sheet 263 - Foreign Tax Credit Relief (PDF 110K) for further information about foreign tax credit relief.

Please note that if you are not resident in the United Kingdom 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 are a resident of the United Kingdom, the Channel Islands or the Isle of Man.

If you are 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.

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