foreign tax credit relief

Hi HMRC Admins, Am I able to claim foreign tax credit relief on salary income from the UAE even though the tax rate in UAE is zero percent? I am UK tax resident for 2023-23 but hope to rely on the UK-UAE DTA. Thanks

Hi soton123,
Foreign Tax Credit Relief ony applies on the actual tax paid in a foreign country. if not paid, there is nothing to claim.
Thank you. 
 

Thank you Admin 25. Appreciate the clarity.