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HMRC internal manual

Double Taxation Relief Manual

Trinidad and Tobago: Source

For the purposes of the Elimination of double taxation Article, profits and income owned by a resident of the United Kingdom which can be taxed in Trinidad and Tobago under the provisions of the agreement are deemed to arise from sources in Trinidad and Tobago (Article 23(4)).

Interest, royalties and technical fees are deemed to arise in the country of which the payer is a resident (Articles 11(6), 12(6) and 13(5)).