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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Mauritius: Underlying Tax

 

(1) DOCUMENTS NEEDED TO SUPPORT THE UNDERLYING TAX CLAIM

The accounts showing the profits used to pay the dividend and the notice of assessment showing the tax payable on the profits used.

(2) SPARED TAX

Credit for spared tax is available in accordance with Article 24 (2) of the UK/Mauritius Double Taxation Convention (SI 1981 No 1121) - see DT13173. The calculation of tax spared prepared by the Mauritian company’s accountants should be provided together with the certificate granting tax sparing status.