Income Tax (Trading and Other Income) Act 2005 section 23H

Double taxation

Section 23H provides relief where income taxed under the relevant benefits rules in section 23E has also been taxed under another provision, allowing the individual to claim adjustments to prevent being taxed twice on the same amount.

• Where income tax arises under section 23E on a relevant benefit amount, and the same benefit has also been taxed under a different provision (whether income tax or another tax, and whether on the individual or another person), the individual may claim relief from double taxation
• An HMRC officer must make such adjustments as are just and reasonable in response to a valid claim
• The total value of any adjustments is capped at the lower of the income tax charged under section 23E and the tax charged under the other provision
• Adjustments may cover any period, may take any form (including new assessments, amended assessments or amended claims), and are not restricted by any statutory time limits