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Home / Simons-Taxes / Personal and employment tax / Part E6 Overseas issues / Division E6.4 Double taxation relief for income tax and capital gains tax

Division E6.4 Double taxation relief for income tax and capital gains tax

Personal and employment tax

Division E6.4 Double taxation relief for income tax and capital gains tax

E6.401 Double tax relief for individuals, income tax and capital gains tax—overview
E6.404 Examples—liability to more than one tax, or to different taxes in different jurisdictions
E6.410 Double tax relief—legislative background
E6.411 Treaty relief—authority for double taxation agreements
E6.412 Treaty relief—income taxed only or mainly in one country
E6.414 Double tax relief—unilateral credit relief
E6.414B Location of source of income for double tax relief purposes
E6.416 Double tax relief by deduction
E6.429A Double tax relief—credit relief—overview
E6.430B Double tax relief—residence requirement for credit relief
E6.431 Double tax relief—matching UK and overseas income, the 'root income' principle for credit relief
E6.432 Type of foreign taxes available for credit relief
E6.432A Double tax relief—tax spared because of international development relief
E6.433 Double tax relief—limit on credit relief—general rules
E6.433A Double tax relief—limit on, and reduction of, credit against income tax
E6.433B Double tax relief—limit on credit against capital gains tax
E6.433C Double tax relief—limit on total credit against income and capital gains tax
E6.434 Double tax relief—calculating income or gains in respect of which credit is allowed
E6.435 Double tax relief—quantification of credit relief
E6.437 Double tax relief and anti-avoidance—overview
E6.437A Double tax relief and anti-avoidance—schemes and arrangements
E6.437B Double tax relief and anti-avoidance—counteraction notices
E6.438 Double taxation relief on chargeable gains
E6.439 Special withholding tax—introduction
E6.440 Double taxation relief for special withholding tax—relevance to the current year
E6.445 Double tax relief—income tax—special rules for years of commencement and cessation (to 5 April 2023)
E6.447 Double tax relief in respect of discretionary trusts
E6.450 Claims for double tax relief
E6.453 Claims procedures
E6.454 Double tax relief—HMRC power to correct assessments
E6.455 International co-operation in administration of taxes
E6.464 Consuls, official agents, consular officers and employees, EC institution employees and visiting members of foreign forces, etc
E6.470 Destinations for rewritten material

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