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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Draft legislation

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Explanatory note

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Details

This measure comes into effect on 20 July 2022. The relevant legislation will be included in the 2022 Finance Bill.

The measure prevents certain new claims to Double Taxation Relief when those claims only related to deemed amounts of foreign tax.

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

Published 20 July 2022