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HMRC internal manual

Double Taxation Relief Manual

From:: HM Revenue & Customs
Published: 20 May 2016
Updated:: 27 February 2024 - See all updates

Search this manual

Contents
DT2140PP
DT8150PP

DT8151 - Gibraltar: Admissible taxes

The following Gibraltar taxes are admissible for credit in the UK under the agreement:

Income tax
Corporation tax

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