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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Barbados: Subject to tax

Dividends, interest, royalties and pensions (other than Barbados governmental pensions) are only exempt from Barbados tax if the recipient is subject to United Kingdom tax (see INTM162020) on the same income. (See DT3157 as regards teachers.)