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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Guidance by country: contents

A
  1. DT2150PP
    Abu Dhabi: contents
  2. DT2200PP
    Afghanistan: contents
  3. DT2250PP
    Albania: contents
  4. DT2300PP
    Algeria: contents
  5. DT2350PP
    American Samoa: contents
  6. DT2391PP
    Andorra: contents
  7. DT2400PP
    Angola: contents
  8. DT2450PP
    Antigua and Barbuda: contents
  9. DT2500PP
    Argentina: contents
  10. DT2550PP
    Armenia: contents
  11. DT2600PP
    Aruba: contents
  12. DT2630PP
    Ascension Island: contents
  13. DT2650PP
    Australia: contents
  14. DT2750pp
    Austria: contents
  15. DT2850pp
    Azerbaijan: contents
B
  1. DT3000PP
    Bahamas: contents
  2. DT3050PP
    Bahrain: contents
  3. DT3100PP
    Bangladesh: contents
  4. DT3150PP
    Barbados: contents
  5. DT3300PP
    Belarus: contents
  6. DT3400PP
    Belgium: contents
  7. DT3500PP
    Belize: contents
  8. DT3550PP
    Benin: contents
  9. DT3600PP
    Bermuda: contents
  10. DT3650PP
    Bolivia: contents
  11. DT3700PP
    Bophuthatswana: contents
  12. DT3750PP
    Bosnia-Herzegovina: contents
  13. DT3850PP
    Botswana: contents
  14. DT3900PP
    Brazil: contents
  15. DT4000
    British Virgin Islands- see Virgin Islands (British)
  16. DT4050PP
    Brunei: contents
  17. DT4100PP
    Bulgaria: contents
  18. DT4200PP
    Burkina Faso: contents
  19. DT4210PP
    Burma: contents
  20. DT4300PP
    Burundi: contents
C
  1. DT4501PP
    Cambodia: contents
  2. DT4550PP
    Cameroon, United Republic of: contents
  3. DT4600PP
    Canada: contents
  4. DT4700PP
    Cayman Islands: contents
  5. DT4750PP
    Central African Republic: contents
  6. DT4800PP
    Chad: contents
  7. DT4850PP
    Chile: contents
  8. DT4900PP
    China: contents
  9. DT5000PP
    Ciskei: contents
  10. DT5050PP
    Colombia: contents
  11. DT5100PP
    Congo, The Republic of: contents
  12. DT5120PP
    Congo (Democratic republic of the): contents
  13. DT5150PP
    Cook Islands: contents
  14. DT5200PP
    Costa Rica: contents
  15. DT5250PP
    Croatia: contents
  16. DT5300PP
    Cuba: contents
  17. DT5350PP
    Cyprus: contents
  18. DT5450PP
    Czech Republic:contents
  19. DT5550PP
    Czechoslovakia: contents
D
  1. DT5900PP
    Denmark: contents
  2. DT6000PP
    Djibouti: contents
  3. DT6050PP
    Dominica: contents
  4. DT6100PP
    Dominican Republic: contents
  5. DT6150PP
    Dubai: contents
E
  1. DT6200PP
    East Timor: contents
  2. DT6400PP
    Ecuador: contents
  3. DT6450PP
    Egypt: contents
  4. DT6550PP
    El Salvador: contents
  5. DT6600PP
    Equatorial Guinea: contents
  6. DT6650PP
    Eritrea: contents
  7. DT6700PP
    Estonia: contents
  8. DT6800PP
    Ethiopia: contents
F
  1. DT6850PP
    Falkland Islands: contents
  2. DT6950PP
    Faroe Islands: contents
  3. DT7050PP
    Fiji: contents
  4. DT7150PP
    Finland: contents
  5. DT7250PP
    France: contents
  6. DT7350PP
    French Polynesia (Tahiti): contents
G
  1. DT7600PP
    Gabon: contents
  2. DT7650PP
    Gambia, the: contents
  3. DT7750PP
    Georgia: contents
  4. DT7900PP
    Germany, Federal Republic of: contents
  5. DT8050PP
    Ghana: contents
  6. DT8150PP
    Gibraltar: contents
  7. DT8250PP
    Greece: contents
  8. DT8350PP
    Grenada: contents
  9. DT8450PP
    Guadeloupe: contents
  10. DT8500PP
    Guam: contents
  11. DT8550PP
    Guatemala: contents
  12. DT8600PP
    Guernsey: contents
  13. DT8700PP
    Guinea: contents
  14. DT8750PP
    Guyana: contents
  15. DT8850PP
    Guyane: contents
H
  1. DT9100PP
    Haiti: contents
  2. DT9150PP
    Honduras: contents
  3. DT9200PP
    Hong Kong: contents
  4. DT9250PP
    Hungary: contents
I
  1. DT9450PP
    Iceland: contents
  2. DT9550PP
    India: contents
  3. DT9650PP
    Indonesia: contents
  4. DT9750PP
    Iran: contents
  5. DT9800PP
    Iraq: contents
  6. DT9850PP
    Ireland: contents
  7. DT9950PP
    Isle of Man: contents
  8. DT10050PP
    Israel: contents
  9. DT10150PP
    Italy: contents
  10. DT10250PP
    Ivory Coast: contents
J
  1. DT10550PP
    Jamaica: contents
  2. DT10650PP
    Japan: contents
  3. DT10750PP
    Jersey: contents
  4. DT10850PP
    Jordan: contents
K
  1. DT11050PP
    Kazakhstan: contents
  2. DT11150PP
    Kenya: contents
  3. DT11250PP
    Kiribati: contents
  4. DT11350PP
    Korea: contents
  5. DT11400PP
    Kosovo: contents
  6. DT11450PP
    Kuwait: contents
  7. DT11500PP
    Kyrgyzstan
L
  1. DT11700PP
    Laos: contents
  2. DT11750PP
    Latvia: contents
  3. DT11850PP
    Lebanon: contents
  4. DT11900PP
    Lesotho: contents
  5. DT12000PP
    Liberia: contents
  6. DT12050PP
    Libya: contents
  7. DT12100PP
    Liechtenstein: contents
  8. DT12150PP
    Lithuania: contents
  9. DT12250PP
    Luxembourg: contents
M
  1. DT12550PP
    Macau: contents
  2. DT12560PP
    Macedonia: contents
  3. DT12600PP
    Madagascar: contents
  4. DT12650PP
    Malawi: contents
  5. DT12750PP
    Malaysia: contents
  6. DT12850PP
    Mali: contents
  7. DT12902PP
    Malta: contents
  8. DT13000PP
    Martinique: contents
  9. DT13050PP
    Mauritania, Islamic Republic of: contents
  10. DT13100PP
    Mauritius: contents
  11. DT13200PP
    Mexico: contents
  12. DT13250PP
    Moldova: contents
  13. DT13300PP
    Monaco: contents
  14. DT13350PP
    Mongolia: contents
  15. DT13380PP
    Montenegro: contents
  16. DT13400PP
    Montserrat: contents
  17. DT13500PP
    Morocco: contents
  18. DT13600PP
    Mozambique: contents
  19. DT13800PP
    Myanmar: contents
N
  1. DT13850PP
    Namibia: contents
  2. DT13950PP
    Nepal: contents
  3. DT14000PP
    Netherlands: contents
  4. DT14100PP
    Netherlands Antilles: contents
  5. DT14150PP
    New Caledonia: contents
  6. DT14200PP
    New Zealand: contents
  7. DT14300PP
    Nicaragua: contents
  8. DT14350PP
    Niger: contents
  9. DT14400PP
    Nigeria: contents
  10. DT14490PP
    Northern Mariana Islands: contents
  11. DT14500PP
    Norway: contents
O
  1. DT14800PP
    Oman: contents
P
  1. DT14950PP
    Pakistan: contents
  2. DT15050PP
    Panama: contents
  3. DT15100PP
    Papua New Guinea: contents
  4. DT15200PP
    Paraguay: contents
  5. DT15250PP
    Peru: contents
  6. DT15300PP
    Philippines: contents
  7. DT15400PP
    Poland: contents
  8. DT15600PP
    Portugal: contents
  9. DT15700PP
    Puerto Rico: contents
Q
  1. DT15900PP
    Qatar: contents
R
  1. DT15950PP
    Ras Al Khaimah: contents
  2. DT16000PP
    Reunion: contents
  3. DT16050PP
    Romania: contents
  4. DT16150PP
    Russia: contents
  5. DT16250PP
    Rwanda: contents
S
  1. DT16300PP
    St Helena
  2. DT16350PP
    St Christopher (St Kitts) and Nevis: contents
  3. DT16450PP
    St Lucia: contents
  4. DT16500PP
    St Vincent: contents
  5. DT16550PP
    Sao Tome: contents
  6. DT16600PP
    Saudi Arabia: contents
  7. DT16650PP
    Senegal: contents
  8. DT16660PP
    Serbia: contents
  9. DT16700PP
    Seychelles: contents
  10. DT16750PP
    Sharjah: contents
  11. DT16800PP
    Sierra Leone: contents
  12. DT16900PP
    Singapore: contents
  13. DT17000PP
    Slovak Republic: contents
  14. DT17100PP
    Slovenia: contents
  15. DT17200PP
    Solomon Islands: contents
  16. DT17300PP
    Somalia: contents
  17. DT17350PP
    South Africa: contents
  18. DT17450PP
    Soviet Union: contents
  19. DT17550PP
    Spain: contents
  20. DT17650PP
    Sri Lanka: contents
  21. DT17750PP
    Sudan: contents
  22. DT17850PP
    Surinam: contents
  23. DT17900PP
    Swaziland: contents
  24. DT18000PP
    Sweden: contents
  25. DT18101PP
    Switzerland: contents
  26. DT18200PP
    Syria: contents
T
  1. DT18500PP
    Taiwan: contents
  2. DT18550PP
    Tajikistan: contents
  3. DT18600PP
    Tanzania: contents
  4. DT18650PP
    Thailand: contents
  5. DT18750PP
    Togo: contents
  6. DT18800PP
    Tonga: contents
  7. DT18850PP
    Transkei: contents
  8. DT18900PP
    Trinidad and Tobago: contents
  9. DT19000PP
    Tunisia: contents
  10. DT19100PP
    Turkey: contents
  11. DT19200PP
    Turkmenistan: contents
  12. DT19300PP
    Tuvalu: contents
U
  1. DT19550PP
    Uganda: contents
  2. DT19650PP
    Ukraine: contents
  3. DT19750PP
    United Arab Emirates: contents
  4. DT19850PP
    United States of America: contents
  5. DT19940PP
    Uruguay: contents
  6. DT19950PP
    Uzbekistan: contents
V
  1. DT20000PP
    Vanuatu: contents
  2. DT20150PP
    Venda: contents
  3. DT20200PP
    Venezuela: contents
  4. DT20250PP
    Vietnam: contents
  5. DT20300PP
    Virgin Islands (British): contents
  6. DT20350PP
    Virgin Islands (USA): contents
W
  1. DT20500PP
    Western Samoa: contents
Y
  1. DT20600PP
    Yemen, Republic of: contents
  2. DT20650PP
    Yugoslavia: contents
Z
  1. DT20801PP
    Zaire: contents
  2. DT20850PP
    Zambia: contents
  3. DT20950PP
    Zimbabwe: contents