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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Jamaica: Interest

Interest arising in Jamaica and beneficially owned by a United Kingdom resident may be taxed in Jamaica at a rate not exceeding 12 per cent (Article 9(2)).

Interest paid in respect of a loan made, guaranteed or insured by the United Kingdom Export Credits Guarantee Department is exempted from Jamaican tax (Article 9(3)).