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

HMRC internal manual

Double Taxation Relief Manual

Guyana: Admissible taxes

Admissible for credit under the agreement

 Income Tax.

Corporation Tax.

Capital gains Tax.

Admissible for unilateral relief

Income tax and surtax. See DT8753 if a claim to tax credit relief is made in connection with dividend income.