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  • Concessionary Cash Basis

    Hi please can you share HMRC guidance regarding Concessionary Cash Basis for bonus paid to the secondee to UK? Please also confirm that below comments in Concessionary Cash Basis Undertakings form means that no foreign tax credit is available in UK tax return for income tax paid overseas on the same bonuses. "For double taxation purposes, the total bonus will be sourced on a payment date basis so there will be no question of claiming tax credit relief against the UK liability on bonuses following the arrival of the secondee in the UK."