INTM161290 - UK residents with foreign income or gains: double taxation relief: Referrals and reports to CSTD Business, Assets & International
Referrals and reports to CSTD Business, Assets & International, Double Taxation Relief Team
Refer any case in which doubt arises over the title to relief or the amount of credit to be allowed to Mailbox, DTR (CS&TD).
A report should also be made in each case in which credit for tax spared' is allowed, stating the name of the taxpayer, the amount of credit for tax spared鈥�, the year of assessment or accounting period for which the relief is allowed and the name of the agreement country concerned.