double tax charge on foreign life policy gains

I have a client that in India received a gain on an indian life policy following the death of her husband : both wife and husband are based in Uk permanent and are tax resident in the UK Th Indian tax authoroties have with held 31.20% indian tax on the gain on the policy UK have taxing rights over this gain and as suchon the tax return will only allow a notional 20% tax deduction . The wife (my client) is a 40% tax payer : how can she recover this tax paid in India when UK tax reurn will not allow a deduction for the full foriegn tax credit @ 31.20% ?

Hi,

You can see guidance here:

Tax on foreign income

Thank you.