Policy paper

Double Taxation Relief claims

This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.

From:
HM Revenue & Customs
Published
20 July 2022

Documents

Corporation Tax: Double Taxation Relief claims

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Details

This measure comes into effect on 20 July 2022. 皇冠体育app relevant legislation will be included in the 2022 Finance Bill.

皇冠体育app measure prevents certain new claims to Double Taxation Relief when those claims only related to deemed amounts of foreign tax.

皇冠体育app measure is only relevant to foreign distributions received by UK companies before the introduction of distribution exemption in 2009.

Updates to this page

Published 20 July 2022

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