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

Central African Republic: Underlying Tax

Documents needed to support the underlying tax claim.

The accounts for the period in which the profits were made out of which the dividends were paid and the notice of assessment showing the final tax liability will be required by the Underlying Tax Group.