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INTM167000: UK residents with foreign income or gains - corporation tax. International Manual. Author: Publisher: Bloomsbury Professional. •tax credit relief against UK corporation tax for foreign tax payable directly on the profits (see below), dividend, interest or other profits taxable in hmrc.gov.uk/manuals/ihtmanual/ihtm27211.htm. 2 Research and development tax relief: Making R&D easier for small companies. Contents gov.uk/hmrc-internal-manuals/corporate-intangibles-. Mandatory electronic filing and payment of Income Tax Where foreign tax was deducted on an Irish salary by a non-treaty state, HMRC website.
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