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HMRC internal manual

Double Taxation Relief Manual

Morocco: Tax spared

The agreements provides for credit to be given for tax `spared’ (see INTM161270 & 161280) in Morocco under the provisions of Moroccan law set out in Article 22(2).

Credit for Moroccan tax `spared’ may only be given for a period of ten years in respect of each source for which the exemption or reduction is granted.

All amounts of `tax spared’ for which credit relief is given should be reported as mentioned at INTM161290.