Foreign Tax Question
Client is resident, ordinarily resident and domiciled in the UK, working as a self employed designer. He did some work for a Polish company and received payment net of 20% polish tax. Am I right in thinking that he'll be taxed on the gross amount at the same rates as if he'd earned it in the UK, but he can claim relief for the foreign tax witheld? So, effectively, as he's a basic rate tax payer he will pay an additional 2% tax on this?