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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 13: Elimination of double taxation

13.-(1)Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom, Presidential tax payable, whether directly or by deduction, in respect of income from sources within the Presidency shall be allowed as a credit against any United Kingdom tax payable in respect of that income.

(2) Subject to the provisions of the law of the Presidency regarding the allowance as a credit against Presidential tax of tax payable in a territory outside the Presidency, United Kingdom tax payable, whether directly or by deduction, in respect of income from sources within the United Kingdom shall be allowed as a credit against any Presidential tax payable in respect of that income. Where such income is an ordinary dividend paid by a company resident in the United Kingdom, the credit shall take into account (in addition to any United Kingdom income tax appropriate to the dividend) the United Kingdom profits tax payable by the company in respect of its profits, and where it is a dividend paid on participating preference shares and representing both a dividend at the fixed rate to which the shares are entitled and an additional participation in profits the profits tax so payable by the company shall likewise be taken into account in so far as the dividend exceeds that fixed rate.

(3) For the purposes of this paragraph profits or remuneration for personal (including professional) services performed in one of the territories shall be deemed to be income from sources within that territory, and the services of an individual whose services are wholly or mainly performed in ships or aircraft operated by a resident of one of the territories shall be deemed to be performed in that territory.

(4) Where Presidential income tax is payable for a year for which this Arrangement has effect in respect of any income in respect of which United Kingdom income tax is payable for a year prior to the year beginning on the 6th April, 1947, then-

(a) in the case of a person resident in the Presidency, the Presidential income tax shall, for the purposes of sub-paragraph (2) of this paragraph, be deemed to be reduced by the amount of any relief allowable in respect thereof under the provisions of Section 27 of the United Kingdom Finance Act, 1920; and
(b) in the case of a person resident in the United Kingdom, the provisions of Section 51 of the St. Christopher and Nevis Income Tax Ordinance, 1945, shall apply for the purposes of the allowance of relief from the Presidential tax.