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Posted Thu, 07 Mar 2024 17:19:37 GMT by J13 Williams
I am a director of a limited company and I have a contract to provide services in Iraq. I will pay Iraqi Tax for providing the engineering services. Do I get Tax relief (i.e. DT9801 - Iraq: Admissible taxes) and is the % of tax paid in Iraq subtracted from the limited company corporation tax?
Posted Tue, 12 Mar 2024 13:51:05 GMT by HMRC Admin 8
As you may be aware there is no double taxation agreement between Iraq and the UK.
You will, however, be able to claim 'unilateral relief', please refer to:
DT9801 advises that the tax suffered in Iraq is admissable for unilateral relief.
The relief is given by means of a credit against the UK Corporation Tax.
Thank you.

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