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HMRC internal manual

Double Taxation Relief Manual

Ghana: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts of the company for the period of profits out of which the dividend was paid and the Notice of Assessment to Income Tax will be required by the Underlying Tax Group.

(2) Spared taxes 

Credit is available for spared taxes (see DT8057). A certificate or other documentary evidence showing the spared taxes should be sent to the Underlying Tax Group.

(3) Bank’s statutory reserves 

Relevant profits are reduced by transfers to the Statutory Reserve Fund under Section 9 of the Banking Law 1989.