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HMRC internal manual

Double Taxation Relief Manual

Malawi: Subject to tax

Interest, royalties and pensions, (other than Malawi government pensions) arising in Malawi are only exempt from Malawi tax if the recipient is subject to United Kingdom tax (see INTM162020) on the same income (Articles 7(1) and 10(1)). See DT12657 as regard dividends and DT12659 as regards visiting teachers.