If I claim the FTCR and I need to put "X" in column C for any foreign tax paid, do I need to put a "X" in box 2? If the amount put in box 2 same to the total amount put in column C? In the notes of SA106 form, it has stated that the tax payer do not have to work out the FTCR themselves. HMRC will do this for the tax payer if the tax payer has completed other relevant boxes. If that is the case, why the form has this box? If the tax payer fill in an amount, will HMRC use this amount to calculate the tax? Or HMRC will igonre this figure and HRMC will calculate the tax for the tax payer no matter how much that the tax payer has filled in this box? What if the tax payer leave this box blank, does it affect the tax payer tax position?