beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Lesotho: 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 to income tax will be required by the Underlying Tax Group. Profits are assessed on a current year basis.

(2) Spared tax

See DT11913.

A claim in respect of spared tax should be accompanied by the calculation of tax spared as prepared by the Lesotho company’s accountants and a copy of the certificate granting relief from tax.