CG26710 - Arrival in and departure from UK: temporary non-residence: interaction with DTA’s - credit for foreign tax paid- 2013-14 and later years

In practice a gain that is within the scope of s10A* may have been charged to tax in another country for the year that it arose. If this occurs a measure of relief for foreign tax paid will be due. If S10A* applies to a gain that has also been taxed in another country in the period of temporary non residence

• any claim to relief for foreign tax paid

and / or

• any difficulties in dealing with claims in respect of exemptions under a double taxation agreement

should initially be referred to Capital Gains Technical, see the Contacting Us page on the Capital Gains Network SharePoint site..

*This provision was re-written for disposals from 6 April 2019 see CG10150.