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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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St Christopher (St Kitts) and Nevis: Subject to tax

Royalties and pensions (other than St Kittsand Nevis government pensions) are only exempt from St Kitts and Nevis tax if the recipient is subject to United Kingdom tax on the same income (Article 7(1) and 10(1)).