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Where Taxpayers and Advisers Meet

Foreign Income and SA100

phil22
Posts:6
Joined:Wed Apr 01, 2009 5:03 pm
Foreign Income and SA100

Postby phil22 » Fri Jan 22, 2010 9:55 pm

Hi,
Long question but the answer should be short. (hopefully)
American citizen but domiciled and resident in the UK. Been here for thirty years and plans to stay.
Last year his UK return showed him as a non-dom but this year he is claiming to be domiciled.
Concerning his US income all I have to go on is the information in the US tax return filed. This return shows all
his income, interest, dividends etc but there are no schedules breaking down any tax deducted from
each of the various incomes. The tax is paid as one lump sum on all the income put together.
This is all fine, but in completing the SA100 foreign section where is the correct place to put the total US tax deducted and paid?
Do I need to show the tax paid on each type of income (which i don't know) or is it OK to just put the total of US tax paid in box C on page F6?

Thanks,

Phil

guya
Posts:67
Joined:Tue Nov 11, 2008 10:44 pm

Re: Foreign Income and SA100

Postby guya » Mon Jan 25, 2010 10:19 pm

Phil - generally speaking this is a moot point because most income is resourced as foreign on the US return under the Treaty and the US gives credit for the UK tax - not the other way about.


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