DT: Falkland Islands: Underlying Tax
(1) DOCUMENTS NEEDED TO SUPPORT THE UNDERLYING TAX CLAIM
The accounts showing the profits used to pay the dividend and the notice of assessmenttaxing the profits used.
(2) SPARED TAX
Credit for spared tax is available in accordance with Article 24 (4) of the UK/FalklandIslands Double Taxation Convention (SI 1984 No 363) - see DT6922. The calculation of taxspared prepared by the Falkland Islands company’s accountants should be provided togetherwith the certificate granting tax sparing status.