1096 - Foreign tax

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. More information about how to calculate the correct amount foreign tax credit relief is provided in Helpsheet 263 Calculating foreign tax credit relief on income (PDF 110K) provides further information.

To view the guidance notes you need to use a PDF file viewer. You can get one at www.adobe.com

Please note that 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 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.