Withholding tax (paid in Poland) and UK CT - Can I deduct the Withholding tax (paid in Poland)

Can I deduct the Withholding tax (paid in Poland for example, but it might be any other country) while charging UK Corporation Tax to lower profit?

Hi Gabriel Brudniak,
When income arises in a foreign country to a UK resident and that income is taxable in that foreign country, the UK may give its resident relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income.
Credit is normally allowed as a deduction from the UK tax charged on the foreign income.
For guidance on the general procedure for allowing relief, see:-
INTM162510 - UK residents with foreign income or gains: claims for double taxation relief against UK tax: where claims made onwards.
Thank you.

Thank you. May I ask another question? What do you mean by "Claims to relief by way of credit are made to an HMRC Officer"? Do I have to contact HMRC by phone call or a letter to get a claim to relief? If so, what phone number/e-mail address should I use?

Hi,

You can claim double taxation relief in the company tax return for the relevant accounting period. If you have already filed a tax return, you may be able to amend it to include the relief.

The Company Tax Return guide

If you unable to claim relief in the tax return, you will need to write to us at:

Corporation Tax Services
HMRC
BX9 1AX

Please ensure that you include a full calculation of the foreign tax suffered, together with any other information relevant to the claim. 

Thank you.