1097 - Foreign tax credit relief against UK Income Tax

The foreign tax credit relief on foreign income has been calculated for you.

HM Revenue & Customs (HMRC) recommend that you use this figure by selecting 'Yes' to the question 'Would you like to use this foreign tax credit relief figure'.

There are rare circumstances when changing the order in which foreign tax credit relief is calculated can produce a better result.

If you would prefer to do your own calculation, you can select 'No, calculate foreign tax credit relief manually' and HMRC will provide instructions how to do this.

If you believe a different order may produce a better result, you can select 'No, re-calculate foreign tax credit relief'.