This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Oman: Dividends

Dividends are generally taxable only in the state of residence of the beneficial owner of the dividends.

The only exception is in respect of dividends paid by property investment vehicles (such as UK Real Estate Investment Trusts) when source state taxation of 15% is permitted, unless the beneficial owner of such dividends is a pension fund, a central bank or certain government institutions in which case the dividends will be exempt from source state tax.