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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Guyana: Technical fees

Guyana levies a withholding tax on fees paid for services rendered in Guyana. The agreement provides that Guyana may tax such fees where paid to a resident of the United Kingdom up to 10 per cent of the gross amount of the fees (Article 14). See INTM168062 for details of the calculation of tax credit relief.