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Posted Sat, 12 Aug 2023 23:06:13 GMT by Allister Fraser
Whats the UK/US Double Taxation relief amount? I can't work it out from the treaty.
Posted Wed, 16 Aug 2023 14:38:26 GMT by HMRC Admin 25
Hi Allister Fraser,
It depends on the type of income you have received and as this has not been stated, sorry we cannot advise.
Thank you. 

Posted Wed, 16 Aug 2023 16:30:11 GMT by Allister Fraser
Thanks for the reply and apologies!! RSU’s vesting in the US. Federal income tax is paid and then also pay tax in the UK. I understand the relief would be the lower of the tax paid, equivalent UK tax paid or the maximum allowed under the treaty.
Posted Fri, 18 Aug 2023 10:28:46 GMT by HMRC Admin 25
Hi Allister Fraser,
Correct,  You can claim a Foreign Tax Credit of up to 100% of the overseas tax paid or an amount below that figure, that covers your UK tax liability on that income.
Thank you. 


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