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HMRC internal manual

Double Taxation Relief Manual

Cyprus: Tax spared

The agreement provides for credit to be given for tax ‘spared’ (see INTM161270) in Cyprus under the provisions of Cyprus law set out in Article 24(5).

Claimants will be provided with certificates, signed personally by the Cyprus Commissioner of Income Tax. These certificates will need to be submitted to the claimant’s tax office before relief can be granted in the United Kingdom.

Amounts of tax ‘spared’ for which relief is given should be reported as mentioned at INTM161290.