INTM162500 - Double Taxation Relief: UK residents with foreign income or gains: claims for double taxation relief against UK tax: contents

1. INTM162510

   Where claims made
2. INTM162520

   Evidence - general
3. INTM162530

   Evidence - self-assessment
4. INTM162540

   Retention of original records
5. INTM162550

   Unit/investment trusts
6. INTM162560

   Time limits
7. INTM162570

   Extended time limits
8. INTM162580

   Adjustments to foreign tax
9. INTM162590

   Disputed claims
10. INTM162600

    Method of allowing relief
11. INTM162610

    Cases where further assessment may be required
12. INTM162620

    Rate of exchange to use