– see also Double taxation relief

Accrued income profits (rule 2)

Legislation/Regulatory – TIOPA2010 s. 10
HMRC Guidance – INTM163070

Admissibility of foreign tax

Legislation/Regulatory – SP 7/91

Assessments

Legislation/Regulatory – TIOPA2010 s. 134

Channel Islands

Legislation/Regulatory – TIOPA2010 s. 8

Chile

Legislation/Regulatory – IRInt. 230

Credit relief

– see Foreign tax credit relief

Dividends, credit allowed for tax on (rule 4)

10 per cent associate of payer, dividend paid to (rule 6)

Legislation/Regulatory – TIOPA2010 s. 14
HMRC Guidance – INTM164350 ; INTM164360 ; INTM164420 ; INTM167410

Exchanged associate, dividend paid by (rule 8)

Legislation/Regulatory – TIOPA2010 s. 16

Generally

Legislation/Regulatory – TIOPA2010 s. 12
HMRC Guidance – CFM99500 ; INTM164360 ; INTM167370

Spared tax (rule 9)

Legislation/Regulatory – TIOPA2010 s. 17

Sub-10 per cent associate, dividend paid to (rule 7)

Legislation/Regulatory – TIOPA2010 s. 15

Substantial investors (rule 6)

Legislation/Regulatory – TIOPA2010 s. 14

Tax charged directly on dividend (rule 5)

Legislation/Regulatory – TIOPA2010 s. 13
HMRC Guidance – INTM164350

Interaction between double taxation arrangements (rule 3)

Legislation/Regulatory – TIOPA2010 s. 11

Isle of Man

Legislation/Regulatory – TIOPA2010 s. 8

Meaning (rules 1 to 9)

Legislation/Regulatory – TIOPA2010 s. 8

Unilateral entitlement to credit for non-UK tax (rule 1)

Legislation/Regulatory – TIOPA2010 s. 9
HMRC Guidance – CG38545 ; CG38790 ; INTM161040 ; INTM161110 ; INTM161120 ; INTM161160 ; INTM161300 ; INTM163140 ; INTM167240 ; INTM169020 ; INTM230100