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HMRC internal manual

Double Taxation Relief Manual

DT: Bangladesh: Underlying Tax

Documents needed to support the underlying claim

The accounts for the period containing the profits out of which the dividend has been paid and the relevant notice of assessment. The tax year is 1 July to 30 June and assessments are based on the accounting period ended in the preceding tax year.

 Spared Tax Credit is available for spared tax (see DT 3104). A certificate or other documentary evidence showing the spared taxes will be required.