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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Nigeria: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts showing the income out of which the dividend was paid and the Notice of Assessment to Income Tax showing the final liability for the year will be required by the Underlying Tax Group.

(2) Spared taxes

A copy of the certificate granting tax spared status and the relevant page(s) of the company’s tax computation showing the spared tax should be enclosed with the documents above.