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

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

St Christopher (St Kitts) and Nevis: Statutory income basis

Since the agreement has not been amended, the `statutory income’ basis of credit (see INTM161140) is available to the taxpayer where relief is due under the agreement regardless of the date on which the income arises.