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HMRC internal manual

Double Taxation Relief Manual

Fiji: Credit

Admissible for credit under the agreement

Income Tax (including basic tax and normal tax).

Non-resident dividend withholding tax.

Interest withholding tax.

Dividend tax.

Land sales tax.

Any claim to tax credit relief for Fijian tax on interest income should be referred to HMRC, Tax Treaty Team, without entering into correspondence on the claim.