INTM169000 - UK residents with foreign income or gains: capital gains tax: Contents
| INTM169010 | Introduction |
| INTM169020 | Legislation |
| INTM169030 | Foreign taxes |
| INTM169040 | Gain taxed UK/abroad |
| INTM169050 | Not resident but “ordinarily resident” |
| INTM169060 | Resident shareholders in non-resident companies - TCGA92/S13 |
| INTM169070 | Credit claimed |
| INTM169080 | Remittance basis |
| INTM169090 | Deduction not credit |
| INTM169100 | Amount of foreign tax credit relief - general |
| INTM169110 | Amount of foreign tax credit relief - more than one gain |
| INTM169120 | Amount of foreign tax credit relief - losses |
| INTM169130 | Amount of foreign tax credit relief - exemption from tax |
| INTM169140 | Amount of foreign tax credit relief - extent to which a gain is doubly taxed |
| INTM169150 | Amount of foreign tax credit relief - basis of allowance |
