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HMRC internal manual

Double Taxation Relief Manual

Jamaica: Underlying Tax

(1)Documents needed to support the underlying tax claim

The accounts showing the profits out of which the dividend was paid and the notice of assessment showing the final liability to tax (or, if not available, a copy of the return showing company’s estimate of liability) will be required by the Underlying Tax Group.

(2) Spared tax

If a tax sparing claim is made the calculation of tax spared as prepared by the Jamaican company’s accountants and a copy of the certificate granting relief from tax should be included with the documents above.