Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Ghana: Subject to tax

The agreement contains a subject to tax requirement for interest, royalties, dividends and pensions (other than government service pensions) so that relief from Ghanaian tax is only available where the recipient is, except for pension income, the beneficial owner of the income and is subject to United Kingdom tax on the same income.