Are you being taxed twice?
If you live in the UK, income from abroad is taxed here too, but the tax you paid abroad comes off the UK tax on it. See what's left to pay HMRC.
Your answer
Enter the kind of income, the amount and the foreign tax paid on it.
About this calculator
For anyone living in the UK with income from abroad that was taxed there: pay, interest, dividends, rent or a pension.
We work out one item of income at a time. If you have income from several countries, or aren't sure which country can tax it, talk to us.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
First, the UK tax on the foreign income: your tax with it, less your tax without it, so it's taxed as the top slice of your income. Interest gets the tax-free amounts for savings, and dividends the £500 dividend allowance and dividend rates.
Then the credit (Foreign Tax Credit Relief): the lower of the foreign tax and that UK tax. If the tax agreement limits the other country's tax, only tax up to that rate counts.
What's left after the credit is paid to HMRC. Foreign tax above the treaty rate is asked back from the other country; foreign tax above the UK tax is lost.
Worked example
UK tax on your foreign interest is £1,046; the £600 you paid abroad comes off, so you have £446 left to pay to HMRC.
2026/27 tax year · foreign interest £4,000 · foreign tax £600 · no treaty limit given · other income £48,000
| Your foreign interest, before tax | £4,000 |
|---|---|
| Your other UK income | £48,000 |
| UK income tax without it | £7,086 |
| UK income tax with it | £8,132 |
| UK tax on the foreign income (the difference) | £1,046 |
| Foreign tax you paid | £600 |
| Credit: the lower of the foreign tax that counts and the UK tax on it | − £600 |
| UK tax left to pay on it | £446 |
Worked out using HMRC's helpsheet HS263 and the 2026/27 rates (6 April 2026 to 5 April 2027).
Questions people ask
Can HMRC refund foreign tax I've overpaid?
No. The credit can bring the UK tax on that income down to nil, but not below. Tax taken above the treaty rate can be asked back from the other country.
How do I claim?
On the 'Foreign' pages (SA106) of your Self Assessment tax return. You can claim up to 4 years after the end of the tax year.
What if there's no tax agreement with the country?
You usually still get the credit, as long as the foreign tax is like UK income tax.
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