Double tax relief

Use this page to calculate and report the Double tax relief available to the company for this period.

Click Add to create additional rows, to report and calculate Double tax relief for multiple foreign income sources.

Description of income or gain	Enter the description of the income to which Double tax relief claim relates.
Amount	Enter the amount of the income or gain to which the Double tax relief claim relates.
Losses and deductions	Enter the total amount of any losses or deductions directly attributable to the foreign income to which the Double tax relief claim relates.
Foreign tax paid	Enter the figure of foreign tax paid in respect of the income shown in Amount.
Foreign tax eligible	If not all of the Foreign tax paid is eligible for Double tax relief, then enter here the eligible amount.
UK tax on overseas income	This is calculated as the figure in Amount, less the figure in Losses and deductions, multiplied by the relevant Corporation tax rate.
Double tax relief.	This is the lowest of: Foreign tax paid Foreign tax eligible (if different from Foreign tax paid) UK tax on overseas income

The Double tax relief calculated here is the unrestricted amount. Unless there is a restriction this is what will appear on Tax calculation, on the Company Tax Return CT600, and on the Double tax relief supporting report A4. Any restriction of the double tax relief will be dealt with in the Tax calculation and also shown in the report A4.