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HMRC internal manual

Double Taxation Relief Manual

Sri Lanka: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts showing the profits out of which the dividend was paid and the notice of assessment or agreed tax computation will be required by the Underlying Tax Group.

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(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 sent to the Underlying Tax Group with the documents mentioned above.