Income of UK residents from foreign sources is assessable on the gross amount of the income with no deduction for any foreign tax suffered; and, in the case of a dividend, increased by any underlying tax that is to be taken into account in considering whether any, and if so what, credit is to be allowed in respect of the dividend.

(TIOPA 2010, s. 31)

In the case of individuals who are resident but not domiciled in the UK and to whom the remittance basis applies for a year, the amount of foreign income assessable is normally the full amount of the sums remitted to the UK (ITTOIA 2005, s. 832). For the purposes of credit relief, however, that amount is to be increased:

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