Hello and welcome to the site. Thank you for your question.You should show the net Norwegian tax paid as this is your client's exposure to foreign tax paid. HMRC guideline on pages FN3-FN6 of SA106 Notes- Foreign covers foreign tax credit relief. In Column C of income from overseas sources, you show the net foreign tax suffered.More information on this can be found herehttp://search2.hmrc.gov.uk/kb5/hmrc/forms/view.page?record=EZbpjD2hV2M&formId=3188
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