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HMRC internal manual

Double Taxation Relief Manual

Gambia: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts for the period of profits out of which the dividend was paid and notice of final assessment to income tax will be required by the Underlying Tax Group.

Profits are charged on a previous year basis.

(2) Spared taxes 

Credit is available for spared taxes (see DT7659). A copy of the certificate granting tax spared status and the relevant page(s) of the company’s tax computations showing the spared tax should be sent to the Underlying Tax Group.