HMRC One to Many reminder letter about Foreign Tax Credit Relief

18 Oct 2022

HMRC’s Wealthy External Forum will be sending letters in October to those taxpayers who claimed a Foreign Tax Credit against tax deducted from foreign employment income in their 2020/21 returns. For those who are looking to make a similar claim in their 2021/22 returns, these letters are reminding taxpayers about the eligibility to claim this relief. Included within the list of points to consider is the need to check the provisions of the relevant Double Tax Treaty and whether it allows for the other country to deduct tax. If not, then tax relief must be claimed from that other country, rather than through a UK tax return.

FTCR - Agent Letter
FTCR - Customer Letter