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HMRC internal manual

Double Taxation Relief Manual

Gambia: Dividends

The Gambian tax deducted from a dividend paid by a Gambian company is company tax (see INTM164010(e)). Credit for such tax is not due to portfolio shareholders (see INTM164010(f)).

Credit is due for underlying tax in respect of the amount of tax paid by the Gambian company on the particular profits out of which the dividend is paid (see INTM164070).