International Manual

INTM164000 - Double Taxation Relief: UK residents with foreign income or gains - dividends: contents

1. INTM164010

   Foreign dividends - glossary
2. INTM164020

   Dividend articles in double taxation agreements
3. INTM164030

   EC Directive
4. INTM164040

   Portfolio shareholders
5. INTM164050

   Portfolio shareholders – exceptions
6. INTM164060

   Direct investors – underlying tax
7. INTM164070

   Tax deducted
8. INTM164080

   Split rate taxes
9. INTM164090

   Dividend stripping
10. INTM164100

    Underlying tax
11. INTM164110

    Underlying tax – rate boosting
12. INTM164120

    Underlying tax – computation of relevant profits
13. INTM164130

    Underlying tax – dividend resolutions
14. INTM164140

    Underlying tax – minimising foreign tax paid
15. INTM164150

    Underlying tax – groups taxed as single entity overseas
16. INTM164151

    Consolidated tax calculation – joiners and leavers
17. INTM164155

    Tax deductions for dividends
18. INTM164156

    Accounts deductions for dividends
19. INTM164160

    Underlying tax – reserves
20. INTM164170

    Underlying tax – pre-merger profits – dividends paid to the UK before 21 March 2000
21. INTM164180

    Underlying tax - pre-merger profits – dividends paid to the UK on or after 21 March 2000
22. INTM164190

    Underlying tax – imputation systems
23. INTM164200

    Underlying tax – insurance companies
24. INTM164210

    Dividends received by UK companies on or after 31 March 2001 - background and overview
25. INTM164215

    Shares treated as loan relationships
26. INTM164220

    Dividends received by UK companies on or after 31 March 2001 - the mixer cap
27. INTM164230

    Dividends received by UK companies on or after 31 March 2001 - the mixer cap – examples and responsibility
28. INTM164235

    Dividends received by UK companies on or after 2 December 2004 – the ADP mixer cap
29. INTM164240

    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – overview
30. INTM164250

    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case A
31. INTM164260

    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case B
32. INTM164270

    Dividends received by UK companies on or after 31 March 2001 - onshore pooling
33. INTM164280

    Dividends received by UK companies on or after 31 March 2001 - ADP dividends
34. INTM164290

    Dividends received by UK companies on or after 31 March 2001 - ADP dividends – example
35. INTM164300

    Dividends received by UK companies on or after 31 March 2001 - dividends barred from onshore pools
36. INTM164310

    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of carry back
37. INTM164320

    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of use
38. INTM164330

    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender
39. INTM164340

    Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender – dual resident company
40. INTM164350

    Unilateral relief – direct tax
41. INTM164360

    Unilateral relief – underlying tax
42. INTM164370

    Unilateral relief – underlying tax – chains of companies
43. INTM164380

    Unilateral relief – banks
44. INTM164390

    Unilateral relief – insurance companies
45. INTM164400

    Determination of rates of foreign underlying tax – general
46. INTM164410

    Determination of rates of foreign underlying tax – old Agreements
47. INTM164420

    Determination of rates of foreign underlying tax – 10% control cases
48. INTM164430

    Determination of rates of foreign underlying tax – insurance companies
49. INTM164440

    Determination of rates of foreign underlying tax – procedure
50. INTM164443

    Determination of rates of foreign underlying tax - procedure - information requirements
51. INTM164450

    Determination of rates of foreign underlying tax – UTG and CTSA
52. INTM164460

    Determination of rates of foreign underlying tax – information provided by UTG
53. INTM164470

    Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001
54. INTM164480

    Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001 with withholding tax
55. INTM164490

    Determination of rates of foreign underlying tax – Case V – standard cases - example
56. INTM164500

    Determination of rates of foreign underlying tax – Case V – inclusive rates - examples
57. INTM164510

    Determination of rates of foreign underlying tax – Case V – company tax deducted - example
58. INTM164515

    Determination of rates of foreign underlying tax - Case V - tax spared - example
59. INTM164520

    Paying agents
60. INTM164530

    Paying agents – provisional credit
61. INTM164540

    Paying agents - examples