DT8751 - 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)