1269 - Foreign tax taken off or paid

Leave this field blank if you will not claim relief from UK tax for any foreign tax that you have paid.

If you will claim foreign tax credit relief by answering 'yes' in the field below, please enter the amount, in sterling, of the foreign tax for which you wish to claim credit against your liability to UK tax on the amount of income that you have entered in the 'Amount of income arising or received before any tax taken off' field.

Foreign Tax Credit Relief is not always available, or may not be available on the full amount of foreign tax you have paid. Relief is subject to the following rules:

• you must be a UK resident
• the income must arise in the foreign country and be properly chargeable under the foreign country's law
• the amount of Foreign Tax Credit Relief must not exceed the UK tax on the same item of income or gains
• where a Double Taxation Agreement exists between the UK and the other country, the amount of foreign tax available for the relief is restricted to the minimum foreign tax payable under the terms of the Agreement

To check if the UK has entered into a Double Taxation Agreement with the foreign territory you should go to Double Taxation Treaties which provides further information.

If a double taxation agreement does exist you must check what it says and how it applies to you. If foreign tax credit relief cannot be claimed for some or all of the foreign tax you will have to consider making a claim to the tax authority of the other country. You can find information about this claims process by accessing the Double Taxation Relief Manual

If no Double Taxation Agreement exists, or the Agreement does not cover that particular foreign tax, relief is only available if the tax corresponds to UK Income or Capital Gains Tax.

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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