Dear HMRC I need to submit a tax return for year 2022-2023 as my total income ( foreign property rental income + UK state pension) has exceeded tax allowance. I have paid £1600 property tax to HONG KONG inland revenue for the tax year 2022-2023 because of the rental income in HK and I have worked out my payable tax to HM inland revenue is about £650. my question is can I still claim foreign tax credit relief for the £1600 as this figure is bigger than UK tax of £650? And if I can. How much can I claim back and how does it work? Is it foreign tax credit relief that I need to claim in order to avoid paying tax twice in two countries on the same taxable item? Many thanks for your help