HMRC internal manual

Double Taxation Relief Manual

DT2140PP - Guidance by country: contents

  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
  16. DT3000PP
    Bahamas: contents
  17. DT3050PP
    Bahrain: contents
  18. DT3100PP
    Bangladesh: contents
  19. DT3150PP
    Barbados: contents
  20. DT3300PP
    Belarus: contents
  21. DT3400PP
    Belgium: contents
  22. DT3500PP
    Belize: contents
  23. DT3550PP
    Benin: contents
  24. DT3600PP
    Bermuda: contents
  25. DT3650PP
    Bolivia: contents
  26. DT3700PP
    Bophuthatswana: contents
  27. DT3750PP
    Bosnia-Herzegovina: contents
  28. DT3850PP
    Botswana: contents
  29. DT3900PP
    Brazil: contents
  30. DT4000
    British Virgin Islands- see Virgin Islands (British)
  31. DT4050PP
    Brunei: Contents
  32. DT4100PP
    Bulgaria: contents
  33. DT4200PP
    Burkina Faso: contents
  34. DT4210PP
    Burma (Myanmar): contents
  35. DT4300PP
    Burundi: contents
  36. DT4501PP
    Cambodia: contents
  37. DT4550PP
    Cameroon, United Republic of: contents
  38. DT4600PP
    Canada: contents
  39. DT4700PP
    Cayman Islands: contents
  40. DT4750PP
    Central African Republic: contents
  41. DT4800PP
    Chad: contents
  42. DT4850PP
    Chile: contents
  43. DT4900PP
    China: contents
  44. DT5000PP
    Ciskei: contents
  45. DT5050PP
    Colombia: contents
  46. DT5100PP
    Congo, The Republic of: contents
  47. DT5120PP
    Congo (Democratic republic of the): contents
  48. DT5150PP
    Cook Islands: contents
  49. DT5200PP
    Costa Rica: contents
  50. DT5250PP
    Croatia: contents
  51. DT5300PP
    Cuba: contents
  52. DT5350PP
    Cyprus: contents
  53. DT5450PP
    Czech Republic: contents
  54. DT5550PP
    Czechoslovakia: contents
  55. DT5900PP
    Denmark: contents
  56. DT6000PP
    Djibouti: contents
  57. DT6050PP
    Dominica: contents
  58. DT6100PP
    Dominican Republic: contents
  59. DT6150PP
    Dubai: contents
  60. DT6200PP
    East Timor: contents
  61. DT6400PP
    Ecuador: contents
  62. DT6450PP
    Egypt: contents
  63. DT6550PP
    El Salvador: contents
  64. DT6600PP
    Equatorial Guinea: contents
  65. DT6650PP
    Eritrea: contents
  66. DT6700PP
    Estonia: contents
  67. DT6800PP
    Ethiopia: contents
  68. DT6850PP
    Falkland Islands: contents
  69. DT6950PP
    Faroe Islands: contents
  70. DT7050PP
    Fiji: contents
  71. DT7150PP
    Finland: contents
  72. DT7250PP
    France: contents
  73. DT7350PP
    French Polynesia (Tahiti): contents
  74. DT7600PP
    Gabon: contents
  75. DT7650PP
    Gambia, the: contents
  76. DT7750PP
    Georgia: contents
  77. DT7900PP
    Germany, Federal Republic of: contents
  78. DT8050PP
    Ghana: contents
  79. DT8150PP
    Gibraltar: Contents
  80. DT8250PP
    Greece: contents
  81. DT8350PP
    Grenada: contents
  82. DT8450PP
    Guadeloupe: contents
  83. DT8500PP
    Guam: contents
  84. DT8550PP
    Guatemala: contents
  85. DT8600PP
    Guernsey: contents
  86. DT8700PP
    Guinea: contents
  87. DT8750PP
    Guyana: contents
  88. DT8850PP
    Guyane: contents
  89. DT9100PP
    Haiti: contents
  90. DT9150PP
    Honduras: contents
  91. DT9200PP
    Hong Kong: contents
  92. DT9250PP
    Hungary: contents
  93. DT9450PP
    Iceland: contents
  94. DT9550PP
    India: contents
  95. DT9650PP
    Indonesia: contents
  96. DT9750PP
    Iran: contents
  97. DT9800PP
    Iraq: contents
  98. DT9850PP
    Ireland: contents
  99. DT9950PP
    Isle of Man: contents
  100. DT10050PP
    Israel: contents
  101. DT10150PP
    Italy: contents
  102. DT10250PP
    Ivory Coast: contents
  103. DT10550PP
    Jamaica: contents
  104. DT10650PP
    Japan: contents
  105. DT10750PP
    Jersey: contents
  106. DT10850PP
    Jordan: contents
  107. DT11050PP
    Kazakhstan: contents
  108. DT11150PP
    Kenya: contents
  109. DT11250PP
    Kiribati: contents
  110. DT11350PP
    Korea: contents
  111. DT11400PP
    Kosovo: contents
  112. DT11450PP
    Kuwait: contents
  113. DT11500PP
    Kyrgyzstan
  114. DT11700PP
    Laos: contents
  115. DT11750PP
    Latvia: contents
  116. DT11850PP
    Lebanon: contents
  117. DT11900PP
    Lesotho: contents
  118. DT12000PP
    Liberia: contents
  119. DT12050PP
    Libya: contents
  120. DT12100PP
    Liechtenstein: contents
  121. DT12150PP
    Lithuania: contents
  122. DT12250PP
    Luxembourg: contents
  123. DT12550PP
    Macau: contents
  124. DT12560PP
    Macedonia: contents
  125. DT12600PP
    Madagascar: contents
  126. DT12650PP
    Malawi: contents
  127. DT12750PP
    Malaysia: contents
  128. DT12850PP
    Mali: contents
  129. DT12902PP
    Malta: contents
  130. DT13000PP
    Martinique: contents
  131. DT13050PP
    Mauritania, Islamic Republic of: contents
  132. DT13100PP
    Mauritius: contents
  133. DT13200PP
    Mexico: contents
  134. DT13250PP
    Moldova: contents
  135. DT13300PP
    Monaco: contents
  136. DT13350PP
    Mongolia: contents
  137. DT13380PP
    Montenegro: contents
  138. DT13400PP
    Montserrat: contents
  139. DT13500PP
    Morocco: contents
  140. DT13600PP
    Mozambique: contents
  141. DT13800PP
    Myanmar: contents
  142. DT13850PP
    Namibia: contents
  143. DT13950PP
    Nepal: contents
  144. DT14000PP
    Netherlands: contents
  145. DT14100PP
    Netherlands Antilles: contents
  146. DT14150PP
    New Caledonia: contents
  147. DT14200PP
    New Zealand: contents
  148. DT14300PP
    Nicaragua: contents
  149. DT14350PP
    Niger: contents
  150. DT14400PP
    Nigeria: contents
  151. DT14490PP
    Northern Mariana Islands: contents
  152. DT14500PP
    Norway: contents
  153. DT14800PP
    Oman: contents
  154. DT14950PP
    Pakistan: contents
  155. DT15050PP
    Panama: contents
  156. DT15100PP
    Papua New Guinea: contents
  157. DT15200PP
    Paraguay: contents
  158. DT15250PP
    Peru: contents
  159. DT15300PP
    Philippines: contents
  160. DT15400PP
    Poland: contents
  161. DT15600PP
    Portugal: contents
  162. DT15700PP
    Puerto Rico: contents
  163. DT15900PP
    Qatar: contents
  164. DT15950PP
    Ras Al Khaimah: contents
  165. DT16000PP
    Reunion: contents
  166. DT16050PP
    Romania: contents
  167. DT16150PP
    Russia: contents
  168. DT16250PP
    Rwanda: contents
  169. DT16300PP
    St Helena: contents
  170. DT16350PP
    St Christopher (St Kitts) and Nevis: contents
  171. DT16450PP
    St Lucia: contents
  172. DT16500PP
    St Vincent: contents
  173. DT16550PP
    Sao Tome: contents
  174. DT16600PP
    Saudi Arabia: contents
  175. DT16650PP
    Senegal: Contents
  176. DT16660PP
    Serbia: contents
  177. DT16700PP
    Seychelles: contents
  178. DT16750PP
    Sharjah: contents
  179. DT16800PP
    Sierra Leone: contents
  180. DT16900PP
    Singapore: contents
  181. DT17000PP
    Slovak Republic: contents
  182. DT17100PP
    Slovenia: contents
  183. DT17200PP
    Solomon Islands: contents
  184. DT17300PP
    Somalia: contents
  185. DT17350PP
    South Africa: contents
  186. DT17450PP
    Soviet Union: contents
  187. DT17550PP
    Spain: contents
  188. DT17650PP
    Sri Lanka: contents
  189. DT17750PP
    Sudan: contents
  190. DT17850PP
    Surinam: contents
  191. DT17900PP
    Swaziland: contents
  192. DT18000PP
    Sweden: contents
  193. DT18101PP
    Switzerland: contents
  194. DT18200PP
    Syria: contents
  195. DT18500PP
    Taiwan: contents
  196. DT18550PP
    Tajikistan: contents
  197. DT18600PP
    Tanzania: contents
  198. DT18650PP
    Thailand: contents
  199. DT18750PP
    Togo: contents
  200. DT18800PP
    Tonga: contents
  201. DT18850PP
    Transkei: contents
  202. DT18900PP
    Trinidad and Tobago: contents
  203. DT18980PP
    Tristan da Cunha: contents
  204. DT19000PP
    Tunisia: contents
  205. DT19100PP
    Turkey: contents
  206. DT19200PP
    Turkmenistan: contents
  207. DT19300PP
    Tuvalu: contents
  208. DT19550PP
    Uganda: contents
  209. DT19650PP
    Ukraine: contents
  210. DT19750PP
    United Arab Emirates: contents
  211. DT19850PP
    United States of America: contents
  212. DT19940PP
    Uruguay: contents
  213. DT19950PP
    Uzbekistan: contents
  214. DT20000PP
    Vanuatu: contents
  215. DT20150PP
    Venda: contents
  216. DT20200PP
    Venezuela: contents
  217. DT20250PP
    Vietnam: contents
  218. DT20300PP
    Virgin Islands (British): contents
  219. DT20350PP
    Virgin Islands (USA): contents
  220. DT20500PP
    Western Samoa: contents
  221. DT20600PP
    Yemen, Republic of: contents
  222. DT20650PP
    Yugoslavia: contents
  223. DT20801PP
    Zaire: contents
  224. DT20850PP
    Zambia: contents
  225. DT20950PP
    Zimbabwe: contents