For updates affecting this Division please see Part D0 Updates
Introduction to double taxation relief for companies
D4.801AA Double taxation relief—overview for companies
For the latest New Development, see ND.2813.
If a company has income or gains from a source in one country and is resident in another, that same income or gain can suffer tax twice. Double tax relief (also known as DTR) is designed to alleviate this double charge on the same source of income or gain. Further discussion of how double taxation can arise is set out at 'Potential for double taxation' below.
This Division explains double tax relief for companies. For commentary on double tax relief for income tax and capital gains tax, see Division E6.4. For details of double tax relief for inheritance tax, see E6.404 and Division F4.1.
How does double tax relief for companies work?
The UK provides three options for providing relief from double taxation – two via a form of tax credit and one by way of deduction from the profits of the business.
Companies
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