Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

DT: Brunei: Underlying Tax

  1. DOCUMENTS NEEDED TO SUPPORT THE UNDERLYING TAX CLAIM

The accounts and the Notice of Assessment to Income Tax (profits are assessed on a prior year basis).

  1. RESERVES

Relevant profits are reduced by transfers to statutory reserves. This usually applies for finance companies only.