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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Namibia: Subject to tax

Exemptions from and reductions in Namibian tax chargeable on interest, royalties and pensions (other than Namibian governmental pensions) are only due if the recipient is subject to United Kingdom tax (see INTM162020) on the same income.