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HMRC internal manual

Double Taxation Relief Manual

Malawi: Underlying Tax

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 (I.T.F 27A) will be required by the Underlying Tax Group.

Profits for the year ended 31 December 2008 are assessed in the tax year ended 31 March 2009.