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Posted Sun, 26 Nov 2023 18:04:23 GMT by Robdm
Hi there, I am a dual UK/US citizen, live in the UK and file taxes here and in the US. I am self employed. Most of my income in 2022 was generated between April and December. Because of the different tax year dates it was taxed by the US (as a reduction to my child tax credit). I am now submitting my self assessment in the UK for the tax year ending in April 2023. Can I claim back the US income tax charge and if yes how? Thank you
Posted Wed, 29 Nov 2023 11:49:23 GMT by HMRC Admin 5
Hi

Please refer to DT19851, which provides a comprehensive list of US taxes (both federal and state) that are admissible (and non-admissible) for Foreign Tax Credit Relief under the terms of the UK/USA Double Taxation agreement.                              DT19851 - Double Taxation Relief Manual: Guidance by country: United States of America: Admissible taxes

Thank you

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