Claims for tax credit relief for foreign taxes are subject to time limits1. In default of specific provisions in a double taxation agreement or the Taxes Acts, the normal four year TMA 1970 limit applies to UK claims, even when these are made by an overseas residents2. UK residents will usually make the claim in the self assessment tax return. Evidence of foreign tax paid is not required with the return, but should be retained and produced on request3.
Where evidence is sought, HMRC will normally require a foreign notice of assessment, though where this is impracticable other reliable third party evidence may be accepted4. Such documents may be required to be produced
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