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  1. HMRC Manuals
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  3. International Manual
  4. Double Taxation Relief [INTM160000]

Double Taxation Relief [INTM160000]

Contents:

  • Double Taxation Relief: UK residents with foreign income or gains: double taxation relief [INTM161000]
  • Double Taxation Relief: UK residents with foreign income or gains: certificates of residence [INTM162000]
  • Double Taxation Relief: UK residents with foreign income or gains: claims for double taxation relief against UK tax [INTM162500]
  • Double Taxation Relief: UK residents with foreign income or gains: income arising abroad [INTM163000]
  • Double Taxation Relief: UK residents with foreign income or gains – dividends [INTM164000]
  • Double Taxation Relief: UK residents with foreign income or gains: income tax [INTM165000]
  • Double Taxation Relief: UK residents with foreign income or gains: trusts [INTM166000]
  • UK residents with foreign income or gains: corporation tax [INTM167000]
  • Double Taxation Relief: Foreign tax paid on trade income: limitation on credit [INTM168000]
  • Double taxation relief: foreign tax credit relief for non-residents trading in the UK [INTM168300]
  • Double Taxation Relief: UK residents with foreign income or gains: capital gains tax [INTM169000]
  • Double Taxation Relief: Anti avoidance legislation [INTM170000]
  • Double Taxation Relief: Foreign entity classification for UK tax purposes [INTM180000]
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