½Û×ÓÊÓƵ

Introduction to double taxation relief

E6.401 Double tax relief for individuals, income tax and capital gains tax—overview

For the latest New Development, see ND.2813.

If a person has income or gains from a source in one country and is resident in another, the same income or gain can suffer tax twice. Double taxation relief (DTR) is designed to alleviate this double charge on the same source of income or gain.

This Division considers the UK double taxation relief rules for income and gains. The focus is on the rules as they apply to UK resident individuals with overseas income and gains. For in depth commentary on UK income tax rules as they apply to non-UK resident individuals, including the impact of double taxation relief, see E6.125.

For commentary on double taxation relief for corporation tax, see Division D4.8. For double taxation relief for inheritance tax, see Division F4.1.