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HMRC internal manual

Double Taxation Relief Manual

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

(1) Documents needed to support the underlying tax claim

Accounts showing the profits out of which the dividend was paid and pages 1 and 2 of the notice of assessment showing the final liability for the period will be required by the Underlying Tax Group.

The tax year begins on 1 July and is on a previous year basis.

(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 included with the documents above.