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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual Guidance by country: Pakistan: Tax spared

The agreement provides for credit to be given for `tax spared’ (see INTM161270 and INTM161280) in Pakistan. Relief is available for the `tax spared’ under the provisions of Pakistan law listed in Article 23(3)(a).

All amounts of `tax spared’ for which credit relief is given should be reported as mentioned at INTM161290.