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UK INDIVIDUAL TAX
Foreign Tax Credits

Nobody wants or needs to be taxed twice. So, if you pay tax in the UK and another foreign country you should apply for foreign tax credits. The UK gives credit for foreign tax paid on money earned overseas either through its extensive range of treaties. Or, where no treaty exists, under unilateral relief. Credit is given on a source-by-source basis and excess foreign tax credits cannot be utilised against other income. Neither can it be carried forward or back.