DT8751 - Double Taxation Relief Manual: Guyana: admissible taxes
The following Guyana taxes are admissible for credit in the UK under the convention:
- the income tax
- the corporation tax
- the capital gains tax
The following Guyana taxes are admissible for credit under unilateral relief:
- the income tax and surtax (see DT8753 if a claim to tax credit relief is made in connection with dividend income)