Olbel

Hi HMRC Admin 25, Thank you. 1. But are £4000 of Foreign Tax Credit Relief are deductible for the tax purposes in the UK? 2. While applying for CoR, the system asks me indicate the foreign income and the entity which payed. However, I have not received any income yet. Should I indicate this entity and put £0 as the paid amount?

To clarify, the EU state is Poland. Btw, is the process for letter of confirmation application the same as CoR?

Thank you for the quick response. One more question. If the EU country's regulator takes 20% WHT for the specific period (until I do not provide them the CoR), is it deducted for the UK tax purposes? I mean - I have revenue 20,000 GBP, EU takes 4,000, what is the tax base in the UK prior the allowance? 16,000 or 20,000? Thanks.

Dear HMRC team, I plan to start working as a sole trader (analytical provider) from January 2024. Can I register in self assessment before providing services? My customer is not in the UK. It is based in the EU. He asks me to provide CoR of the UK to avoid WHT. However, I will be the resident (183 day presence in the country) only in February. Could I request CoR in January or after registering/ receiving the unique tax code? If not, could I request it in February or only after paying the taxes in July? You help is much appreciated. Thank you!