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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Chile: Underlying tax

The following need to be considered when claims to relief for underlying tax re made:

Documents needed to support the underlying tax claim

The accounts showing the profits used to pay the dividend; and the company tax declaration (Declaracion de Impuestos Annales a la Renta) showing the tax payable on the profits used will be needed by the Underlying Tax Group.

Additional tax (Impuesto adicional/Tasa adicional)

Additional tax charged on distributed profits is available for credit as underlying tax against the dividend on which it is charged, in addition to the appropriate proportion of the tax borne on the profits used for the dividend (see SP 03/01 A. Split Rate Taxes).