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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Namibia: Statutory income basis

Since the credit (Elimination of double taxation) Article in the agreement has not been revised, the `statutory income’ basis (see INTM161140 onwards) is available to the taxpayer where credit is being given under the agreement regardless of the date on which the income arises.