Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many (a) people and (b) businesses received foreign tax credits and reliefs under the double taxation agreement for income and corporation tax in (i) 2013-14 and (ii) 2014-15.

It is not possible to determine from tax return data whether claims for foreign tax credits and reliefs come under double taxation agreements, as opposed to unilateral relief claims.

Corporation Tax

The numbers of incorporated businesses claiming Double Taxation Relief for corporation tax are as follows (rounded to the nearest 100):

2013-14: 7,500

2014-15: 7,700

Income Tax

The numbers of individuals/unincorporated businesses within the income tax self-assessment system, who benefited from reliefs claimed under Double Taxation Agreements between the UK and other countries and reliefs claimed because of other provisions of the relevant Double Taxation Agreements are as follows (rounded to the nearest 1,000):

2013-14: 419,000

2014-15: 429,000