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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Kenya: Underlying Tax

1.Documents needed to support the underlying tax claim

The accounts a showing the profits out of which the dividend was paid nd the part of the company tax return (form IT 2C) showing the assessment to tax will be required by the Underlying Tax Group.

2. Spared taxes

A copy of the certificate granting tax spared status and the relevant page(s) of the company’s tax computation showing the spared tax should be sent to the Underlying Tax Group in addition to the documents mentioned above.