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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Dividends

The Antiguan tax deducted from a dividend paid by an Antiguan company is company tax. Credit for such tax is not due to portfolio shareholders (see INTM164010).

Where a dividend is paid to a United Kingdom resident company controlling directly or indirectly at least 10 per cent of the voting power in the Antigua company paying the dividend (Paragraph 13 (1) (b) as amended by Paragraph 1 (d) of the amending agreement), credit may be given for the underlying tax.