Corporation Tax Act 2010 section 187

Non-UK tax

Section 187 defines the term "non-UK tax" for the purposes of this Part of the Act, establishing which foreign taxes qualify as corresponding to UK income tax or corporation tax.

• A non-UK tax is any tax charged under the law of a territory outside the United Kingdom that corresponds to UK income tax or UK corporation tax.
• The foreign tax may be charged on income alone (corresponding to UK income tax) or on income, chargeable gains, or both (corresponding to UK corporation tax).
• A tax is not excluded from being a non-UK tax simply because it is imposed at a sub-national level, such as by a province, state, or other part of a country.
• Likewise, a tax levied by or on behalf of a municipality or other local body still qualifies as a non-UK tax if it otherwise meets the definition.