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Ask Your Own Question, Chartered Certified Accountant
Category: UK Tax
Satisfied Customers: 4667
Experience:  FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
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Good afternoon My client worked in Norway for part of the

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Good afternoon

My client worked in Norway for part of the tax year and paid Norwegian tax. We have submitted a Norwegian Tax Return for this income and he has received a refund of part of the tax paid.

When I submit his UK Tax Return do I show the net amount of Norwegian tax paid or the gross amount in "Foreign Tax Paid?


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 here

I hope this is helpful and answers your question.

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