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HMRC internal manual

Double Taxation Relief Manual

Fiji: Tax spared

The agreement provides for credit to be given for tax ‘spared’ (see INTM161270 - INTM161290) in Fiji under the provisions of Fijian law set out in Article 22(2).

Relief is restricted to tax ‘spared’ in Fiji for a period of ten years in respect of any one source of income.

Amounts of tax spared for which credit relief is given should be reported as mentioned in INTM161290.