INTM161000 - UK residents with foreign income or gains: double taxation relief: Contents
| INTM161010 | General |
| INTM161020 | Relief under double taxation agreement |
| INTM161030 | Unilateral relief |
| INTM161040 | Same income |
| INTM161050 | Deduction instead of credit |
| INTM161060 | Deduction instead of credit - FA94/SCH20 |
| INTM161070 | Withdrawal of credit claims |
| INTM161080 | Deduction for taxes |
| INTM161085 | Deduction for taxes (amount brought into account) |
| INTM161090 | Credit or deduction |
| INTM161100 | Basic principles |
| INTM161110 | The source rule |
| INTM161120 | Exceptions to the source rule |
| INTM161130 | The source rule - concessions |
| INTM161140 | Definitions - root income basis, statutory income basis |
| INTM161150 | Repayment, carry forward |
| INTM161160 | 'Root income' basis - legal position |
| INTM161170 | 'Root income' basis - practice |
| INTM161180 | Statutory income basis |
| INTM161190 | ICTA88/S794 |
| INTM161200 | ICTA88/S794 - exceptions |
| INTM161210 | Limit to amount of tax credit relief |
| INTM161220 | Foreign tax |
| INTM161230 | Overseas branches |
| INTM161240 | Measure of income |
| INTM161250 | Minimum foreign tax |
| INTM161260 | Taxes covered |
| INTM161270 | 'Tax spared' credit |
| INTM161280 | Computation of UK measure - tax spared |
| INTM161290 | Referrals and reports to CTIAA Business International |
| INTM161300 | Unilateral relief |
| INTM161310 | Lists of qualifying taxes |
| INTM161320 | Corresponding adjustments and the alternative method |
