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HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
1 November 2024 - See all updates
  1. Back to contents
  2. BIM40000
  3. BIM42450

BIM45900 - Specific deductions: overseas taxes: contents

In many cases, overseas taxes may be deducted from trading profits, but the matter is not always straightforward and may require specialist advice from Business Profits.

This chapter contains the following:

  1. BIM45901
    Summary
  2. BIM45905
    Particular countries
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