INTM164000 - UK residents with foreign income or gains: dividends

Table of contents

INTM164010Foreign dividends - glossary
INTM164020Dividend articles in double taxation agreements
INTM164030EC Directive
INTM164040Portfolio shareholders
INTM164050Portfolio shareholders – exceptions
INTM164060Direct investors – underlying tax
INTM164070Tax deducted
INTM164080Split rate taxes
INTM164090Dividend stripping
INTM164100Underlying tax
INTM164110Underlying tax – rate boosting
INTM164120Underlying tax – computation of relevant profits
INTM164130Underlying tax – dividend resolutions
INTM164140Underlying tax – minimising foreign tax paid
INTM164150Underlying tax – groups taxed as single entity overseas
INTM164151Consolidated tax calculation – joiners and leavers
INTM164155Tax deductions for dividends
INTM164160Underlying tax – reserves
INTM164170Underlying tax – pre-merger profits – dividends paid to the UK before 21 March 2000
INTM164180Underlying tax - pre-merger profits – dividends paid to the UK on or after 21 March 2000
INTM164190Underlying tax – imputation systems
INTM164200Underlying tax – insurance companies
INTM164210Dividends received by UK companies on or after 31 March 2001 - background and overview
INTM164220Dividends received by UK companies on or after 31 March 2001 - the mixer cap
INTM164230Dividends received by UK companies on or after 31 March 2001 - the mixer cap – examples and responsibility
INTM164235Dividends received by UK companies on or after 2 December 2004 – the ADP mixer cap
INTM164240Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – overview
INTM164250Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case A
INTM164260Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case B
INTM164270Dividends received by UK companies on or after 31 March 2001 - onshore pooling
INTM164280Dividends received by UK companies on or after 31 March 2001 - ADP dividends
INTM164290Dividends received by UK companies on or after 31 March 2001 - ADP dividends – example
INTM164300Dividends received by UK companies on or after 31 March 2001 - dividends barred from onshore pools
INTM164310Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of carry back
INTM164320Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of use
INTM164330Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender
INTM164340Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender – dual resident company
INTM164350Unilateral relief – direct tax
INTM164360Unilateral relief – underlying tax
INTM164370Unilateral relief – underlying tax – chains of companies
INTM164380Unilateral relief – banks
INTM164390Unilateral relief – insurance companies
INTM164400Determination of rates of foreign underlying tax – general
INTM164410Determination of rates of foreign underlying tax – old Agreements
INTM164420Determination of rates of foreign underlying tax – 10% control cases
INTM164430Determination of rates of foreign underlying tax – insurance companies
INTM164440Determination of rates of foreign underlying tax – procedure
INTM164443Determination of rates of foreign underlying tax - procedure - information requirements
INTM164450Determination of rates of foreign underlying tax – UTG and CTSA
INTM164460Determination of rates of foreign underlying tax – information provided by UTG
INTM164470Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001
INTM164480Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001 with withholding tax
INTM164490Determination of rates of foreign underlying tax – Case V – standard cases - example
INTM164500Determination of rates of foreign underlying tax – Case V – inclusive rates - examples
INTM164510Determination of rates of foreign underlying tax – Case V – company tax deducted - example
INTM164515Determination of rates of foreign underlying tax - Case V - tax spared - example
INTM164520Paying agents
INTM164530Paying agents – provisional credit
INTM164540Paying agents - examples

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