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

HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Oman: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts showing the profits out of which the dividend was paid and the notice of assessment showing the final liability to tax for the period will be required by the Underlying Tax Group. In the absence of a notice of assessment, a computation of tax together with tax receipts should be sent.

(2) Legal reserve

Relevant profits are reduced by transfers of 10% of net profit until the reserve reaches one third of share capital.