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

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Burma: Subject to tax

Royalties and pensions (other than Burma governmental pensions) are only exempt from Burma tax if the recipient is subject to United Kingdom tax (see INTM162020) on such income. See DT4215 in connection with dividends.